Julie Mullan 
CAT is the tax on gifts and inheritances. Some gifts or inheritances can attract tax relief, for example: Some gifts can be made tax free, for example: If you would like legal advice on gifts, inheritance or any other legal matter, please contact us here info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012 More legal articles and news from McGrath … Read more
Changes to Residential Tenancies took effect on 1st March 2026, and the changes that have been introduced vary as between small and large landlords. These changes have both positive and negative consequences, but notable, as a small landlord A small landlord is one who owns three or fewer tenancies. The act has introduced 2 main changes: All new tenancies from 1 March 2026 become Tenancies of Minimum Duration (TMDs) — effectively six … Read more
In recent years, more and more companies are embracing ways of promoting sustainability and energy efficiency in the operation, use and management of buildings. In Ireland, there is a growing trend towards integrating ESG (Environmental, Social, and Governance) clauses in commercial leases. Initially, these clauses were aimed at newly built ‘A’ rated multi-occupation buildings, in … Read more
The Law Society Standard Conditions of Sale 2023 relating to the sale of property are very specific on Planning matters. Under the terms of the contract, General Condition 32 states a Vendor warrants that: However, whilst this warranty is welcome, it would be extremely careless for a Purchaser to rely only on the same without … Read more
The Succession Act 1965 provides a spouse with some protection if they are disinherited or left less than they may have expected under a will. Under the provisions of Section 111 of the Act, where a deceased has left a will, regardless of the terms of it, a spouse is automatically entitled to half of … Read more
More and more, we are receiving inquiries from lawyers in other countries seeking assistance in extracting Grants of Probate for people who have died domiciled in other countries, but who have left assets in Ireland. With so many ex-patriots throughout the world, this is not surprising, with holiday homes, Euro bank accounts and shares being … Read more
Our client considered buying a commercial property at auction, for use by their business. Review of the contacts and title revealed that there was a sitting tenant in the property. The tenant had accrued rights over the property. It was a requirement of their loan offer that my client would obtain vacant possession. This was … Read more
Under the Civil Partnership and Certain Rights and Obligations of Co-Habitants Act 2010, a couple is deemed to be co-habitants when they have lived together as a couple in an “intimate and committed relationship” for in excess of five years (or 2 years if there are children of the relationship) before the date of death … Read more
1. Obtain a death certificate Without a death certificate, the process cannot begin at all. For example, any financial institution where the loved one held accounts, have to be satisfied that the account holder has died before they will disclose the value held in the account. Also, the Probate Office won’t issue a Grant of … Read more
In some cases, a family home is registered in the sole name of just one spouse. (E.g. where one spouse owned the property before the couple got married, or traditionally, many houses were in the sole name of a husband as the wife, a homemaker, was not a breadwinner and not considered for mortgage purposes.) … Read more
