The Commercial Court

July 22nd, 2010|

As of the 12th January 2004 Ireland has a specialist Commercial Court handling commercial cases involving claims exceeding €1,000,000. Rule 1 of Order 63(A) sets out the categories of case which may be admitted to the Commercial Court list, which envisage most standard commercial disputes. However, admission into the commercial list is at the discretion of the Judge of the Commercial Court even if the case could fall into one of the categories contained within Rule 1 of Order 63(A). The Commercial Court has earned a reputation for a practical and no nonsense approach to commercial litigation, with it primary aim being to reduce [...]

Changes to Capital Aquisitions Tax

July 2nd, 2010|

There are new changes to the application of Capital Aquisitions Tax (CAT), which include: CAT is no longer a Charge on property. There is an introduction of a 'pay and file' regime for Gift Tax/Inheritance Tax which now must be completed online. Any tax is to be paid through Revenue Online System (ROS).  For further information on any of these issues please contact Martin Archer through our main email contact ( or click on the link to the Revenue Commissioners website:           

New Probate Regime

July 2nd, 2010|

Please note that there have been major changes in relation to the procedures in extracting Grants of Probate.  The main changes in the Probate procedures are as follows:-  1. There is a new Form of Inland Revenue Affidavit with different procedures in relation to how it is dealt with. 2.All Inland Revenue Affidavits are now sent directly to the relevant Probate Office and not to the Revenue Commissioners. The Probate Office will then liaise with the Revenue Commissioners. This should reduce the time it takes for the final Grant to issue For further information on any of these issues please contact Martin [...]

Launch of New Website

March 18th, 2010|

Timothy J. Hegarty & Son launched their new Website on the 18th of March 2010.