by Deirdre Farrell | Mar 27, 2018 | Trusts and Estate Planning, Wills, Probate & Administration of Estates
If you have been appointed executor in a Will of a deceased person who had property in Ireland and you live abroad below are some things you will need to do before extracting a Grant of Probate in Ireland, if required. Obtain the original Will First of all, in order...
by Deirdre Farrell | Jan 18, 2016 | Company and Commercial Law, Mergers & Acquisition, Trusts and Estate Planning
Changes have been introduced to the Employment and Investment Incentive Scheme (“EIIS”) in section 16 of the Finance Bill 2015 which will no doubt be welcomed by investors and businesses alike. The relevant changes apply to shares issued in an EIIS qualifying company...
by Deirdre Farrell | Jan 20, 2015 | Residential Property, Trusts and Estate Planning
There has been much comment in the media recently about how Revenue intends to tax gifts made by parents to their children towards the purchase of their first home. Amorys have come across a number of scenarios relating to this new move. The following answers to...
by Deirdre Farrell | Nov 19, 2014 | Residential Property, Trusts and Estate Planning
Property Owners and First Time Buyers might like to note the following proposals contained in the recently published Finance Bill 2014 (“the Bill”) that will be of relevance to them. 1. Home Renovation Incentive Scheme extended to include Rental Properties The Home...
by Deirdre Farrell | Jan 23, 2014 | Residential Property, Trusts and Estate Planning
The reader will be aware that an Irish tax resident individual or company is liable to Irish tax on worldwide income and gains. This means that a gain arising on the disposal of property by an Irish tax resident, wherever situate, is liable to Capital Gains Tax (CGT),...