Wills + Administration of Estates – Holland Condon Solicitors Kilkenny

March 19, 2021

Inheritance and Gift Tax Reliefs

19th March, 2021 Capital acquisitions tax returns: agricultural and business reliefs The Capital Acquisitions Tax Manual has been amended to include the requirement introduced by Finance Act 2020 to file a CAT return in all cases where a gift or inheritance comprises agricultural property or relevant business property and agricultural […]
November 18, 2019

Deceased bank customers – Irish banks to be more caring to next-of-kin

18th November, 2019 The five main retail banks in Ireland have agreed to a ‘common commitment of care’ for bereaved customers. The announcement was made by the Irish Banking Culture Board (IBCB), which was established in April 2019, write Philip O’Leary (board member, IBCB) and Jade McDonagh (senior manager, IBCB). This […]
June 19, 2018

Can an electronic signature be used in a will ?

NO, it can’t !!!!!! A will must be signed in accordance with the formalities set out in Sections 77 & 78 of the Succession Act, 1965. Essentially, it states that no will shall be valid unless: a) it is in writing, and signed by the testator, or by some other […]
June 6, 2018

Updates on CAT June 2018

The extended pay and file deadline applicable when both filing a return and paying CAT through the Revenue Online Service has been confirmed as Wednesday 14 November 2018. See Revenue eBrief No. 70/18 for further details On 4 April 2018, Revenue published eBrief No. 48/18 dealing with the exemption relating to qualifying expenses of incapacitated individuals. CAT Manual Part 22 which […]