Taxation matters that arise when a person dies

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Taxation matters that arise when a person dies

On death a number of taxation matters have to be dealt with by the person taking care of the affairs of the deceased person.

I am delighted that I have been asked to discuss some of the taxation issues that can arise on a death at the forthcoming Central Law Training conference.

I will be addressing:

 

Taxation Issues Arising on Death in the Context of Conveyancing

  • 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.

 

Taxation arising on a death Michelle McLoughlin

  • 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?

I look forward to meeting my colleagues at this event.

You can register for the event here
 

If you have any taxation queries you can contact Michelle for an appointment.

Disclaimer

The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal and taxation advice should be sought before acting. All information and taxation rules are subject to change without notice.

No liability whatsoever is accepted by M. McLoughlin & Co. for any action taken in reliance on the information in this article

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