Revenue state that you can only insert debts left owing by the deceased at the date of death and funeral related expenses as a liability to the estate. If you insert other debts incurred since the date of death you will be required to amend and rewear the form.
If there is no mention of turbary rights on any of the folios ie yours, your parents or the folio turbary is registered on it may be worthwhile inspecting the Instrument under which ye were registered as owners. That should incorporate the documents of transfer and other docs which may indicate...
But you may find if you look at Part 3 of the Folio in PRAI that there is a burden registered which gives you the rights to cut turf. Likewise if your own property is registered you may find the Turbary rights are registered on Part 1 of the folio underneath the section that shows your lands /...
One Will CAN deal with your entire estate worldwide if it is worded correctly. Ie should not contain any clauses limiting it or the revocation clause to a particular jurisdiction.
However If the Will includes any restrictive or limiting clauses such as “ this is my last will and testament in...
I think there is a facility on ROS to raise queries by email. I have found they are very quick to reply on ROS. Might be worth sending another query. For peace of mind. Good luck with the Probate process.
My understanding is that Revenue deem that the beneficiary received the inheritance either at the date of death (usually applies to jointly held assets ) or at the date the Grant of Representation issues from the Probate Office. So that is the date that determines when the CAT is due and is...
Sorry meant to say the earlier you contact Revenue the better. In general they do not make allowances/ agreements to alter the rules AFTER the due date for CAT when the penalties have already occurred.
I think Revenue deem the date the Grant issues from the Probate Office to be the Valuation date in your situation. However there may be allowances made if the asset has to be sold in order to pay the CAT. Your best bet would be to contact Revenue by phone or email ( there is a facility on ROS...
The date the CAT is payable is determined by the date of issue of the Grant of Representation from the Probate Office and NOT the date the property is transferred. If the Grant issued before 31st August the CAT is payable by 31st October the same year. However if the Grant issued after the 31st...
If you can prove that the date of death value of the property inserted on the Revenue Affidavit was incorrect I think Revenue will accept a Corrective Affidavit from you. That would constitute a material error in the original sworn Revenue Affidavit. As far as I know You have to get the same...
Unfortunately Revenue will not accept a corrective Affidavit based on the lower sale price.
The value Revenue use to calculate inheritance tax is the value as at the date of death. This would be the same value that you inserted in the Form SA2 as all values inserted therein should reflect date...
Each Credit Union can release up to €23000 to the nominees without the need for Probate. If the savings, death benefit ( if any) and Insurance combined exceeds €23000 the excess is not usually released without seeing the Grant of Representation issued from the Probate Office. The death benefit...
I think you should ascertain from the Probate Office the reason why the Affidavit of Attesting Witness is required.
If it is because of a faulty attestation clause in the will (and the will was drafted by the same firm of solicitors that the witness is working in) then I believe that the...
There are now only 5 different fees payable for Probate and they are all listed on www.courtservice.ie , The fee is based on the value of the Net Estate. Therefore you can check if the amount requested by the solicitor is the correct fee.
The Revenue Form SA2 must be completed and declared to be true by the Executors. There is a question on the Form SA 2 regarding prior benefits (gifts or inheritances ) received since 1992 by any beneficiaries listed in said Form. The amount of the benefit is required to be inserted and also...
It is fraud to access the deceased’s account after their death. Any access given by the account holder is only valid while the account holder is alive and ceases on their death. If you give the bank the funeral bill they will pay it out of deceased’s account. Then it is up to the bank whether...
Probate is required if the deceased person owned a share of the property as “a tenant in common” and not as “a joint tenant” with the other 3 owners.
However it is not necessary and would be a waste of money to transfer the ownership into the names of the 3 siblings in order to sell the...
Condolences on the deaths of your father and sister.
My understanding is that As your sister survived your father she was legally entitled to inherit the 1/3 share of his estate at the date of his death regardless of whether the paperwork was finalized and the estate administered in her...