The Irish tax system operates on a calendar year (1 January to the following 31 December). Different deadlines apply depending on the nature of the …
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Change in District Court Rules
The changes to the monetary jurisdiction of the District Court (up to €15,000) as provided for in the Courts and Civil Law (Miscellaneous Provisions) …
Notary Public
A Notary Public is an officer of the law appointed to authenticate documents usually for use in foreign countries. An Irish Notary Public is appointed …
What is an Enduring Power of Attorney
A Power of Attorney is an instrument signed by a person (known as the Donor) giving another person (known as the Attorney or Donee) power to act on …
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The Rules of Irish Intestacy
IntroductionSection 3(1) of the Succession Act 1965 states the following:-“an intestate” means a person who leaves no will or leaves a will but leaves …
Civil Litigation in Ireland
1. SOURCE OF LAWIreland is a constitutional democracy with a common law jurisdiction. It is a member of the European Union since the 1st January 1973. …
Succession Law and Foreign Property
The law in Ireland states that in order to ascertain how an asset is held abroad one looks at the domicile of the owner. Domicile is affected by the …
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Requirements for a valid will
1. Must Be in WritingThe requirement that a valid Will must be in writing, set down in Section 78 of the Succession Act 1965, has been given a broad …
Disclosure in Probate Actions
Given the increase in the number of contentious probate claims there is a renewed focused amongst practitioners on steps that can be taken to protect …
Charities and Conveyancing
In Commissioners of Income Tax - V - Pemsel (1891) (A.C. 531), Lord McNaughten stated "a charity in its legal sense comprises four principal …
