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