There have been significant developments in Probate Practice in recent times. These have far–reaching implications for practitioners. The object of this seminar is to highlight such changes and to assess their practical importance in day to day practice.
Matters to be addressed at this Central Law Training seminar include the following:



Taxation Issues Arising on Death in the Context of Conveyancing (Michelle Mc Loughlin)
 
  • Duties of the Legal Personal Representative in relation to the following: Local Property Tax, Non-Principal Private Residence Charge, Household Charge, Certificates of Exemption or Discharge.
  • Dwelling-house Relief.
  • Capital Gains Tax and non-resident vendors: letters of no audit.
  • Capital Acquisitions Tax: Implications of the Finance Act, 2010: the abolition of clearance certificates and the secondary liability of the Legal Personal Representative. What are the Capital Acquisitions Tax implications for a LPR where there are non-resident beneficiaries in the estate? Is the Legal Personal Representative obliged to file a return (Form IT38S) if the non-resident beneficiary is within 80% of their group threshold? Are they obliged to discharge the tax and/or obtain a letter of no audit?          
  • Capital Acquisitions Tax in the context of adverse possession applications where there are deaths on title since 1974; form CA12 as required by section 62(2) of the Capital Taxes Consolidation Act, 2003; is it possible to obtain a solicitor’s certificate in the prescribed form as an alternative to the Form CA12?                                                                                                                                                                     

Dealing with Deaths on Title (John Murphy)
 
  • Transmissions.
  • Deeds of Assent: which form should you use death testate/intestate.
  • When is it possible to avoid applying for a De Bonis Non-Grant? Can you rely on the decision in Mohan v Roche? What is acceptable to the Property Registration Authority and what are the implications of their direction? What concerns does the Law Society have in relation to gaps in the chain of title in this context?
  • Adverse Possession: Forms 5 and 6: what is acceptable to the Land Registry as proof of death?
  • Proofs for a section 49 application when there are deaths on title.
  • When is an unproven will acceptable to the Land Registry? What proofs are required by the Land Registry when dealing with these applications where there are deaths on title the subject matter of the application?


Administration of Estates Post - Grant (Paula Fallon)
 
  • Collecting and vesting the assets.
  • Discharging all debts.
  • The correct Order of payment of debts in a solvent estate. The First Schedule Part 2 of the Succession Act 1965.
  • Duties of the Legal Personal Representative: to protect and preserve the assets and avoid conflict of interests.
  • Section 56 of the Succession Act: Duty of the Legal Personal Representative to notify the spouse/ civil partner of the Right of Appropriation.
  • Duties of the Legal Personal Representative in relation to the spouse / civil partner: sections 109-115 and sections 120-121 of the Succession Act.
  • Right of election under section 115.
  • Spouse’s shares on intestacy.


A Review of Recent Case Law (Mark Tottenham B.L.)
 
  • Rippington v Cox and Butler: Costs and the lay litigant.
  • Naylor (otherwise Hoare) v Maher: promissory estoppel: How did the court achieve a just result? What are the costs consequences for a plaintiff who succeeds in his primary claim but prolongs the trial by raising unmeritorious claims “not greatly supported by the evidence”?
  • McCormack v Duff: Is a beneficiary who fails to make disclosure to and to co-operate with the executors and who intermeddles and interferes with the assets entitled to his costs from the estate?
  • In the Estate of Peter Clohessy: Surviving Spouses who are Wards; can a Committee of a Ward of Court be granted Administration Pendente Lite in order to claim a legal right share?
  • Gibbons v Addington: The circumstances in which a Personal Representative will be granted an order for possession of property.
  • Trentdale Limited v O Shea: Assents where the Personal Representative is also the sole beneficiary; Was the court prepared to extend the principles in Mohan V Roche to cases involving property which is registered land?
  • Bank of Ireland v. Matthews: Can proceedings be brought against an executor where no grant has been extracted? Can proceedings be brought against an executor de son tort? Accrual of cause of action in relation to a claim for possession of the deceased's dwelling house.