To view the Consultation Paper, click here.

Davoren v HSE: High Court (O Neill J) awards €1.5 million for loss of expected inheritance.
To view the decision of the High Court, please click here.

Members should note that CGT and CAT rates will increase from 25% to 30% with effect from Wednesday 7 December 2011.
The current Group A threshold is being reduced from €332,084 to €250,000. This reduction applies in respect of gifts or inheritances taken after 6 December 2011.

O’Meara v Bank of Scotland: High Court Considers Beneficial Ownership of Funds in Joint Deposit Account
To view the decision of the High Court, please click here.
Cheshire Foundation in Ireland v The Attorney General: High Court Applies Charity’s Restricted Funds Cy Pres
To view the decision of the High Court, please click here.

The slides from the presentations delivered by Julie Burke (Audit/Investigations  Issues in the Administration of Estates) and Aileen Keogan (Practical Income Tax and CGT Issues in the Administration of Estates) are now available in the Members’ Library.

The STEP Qualified Practitioner (QP) Route to membership provides a professional qualification recognised by the industry. It allows experienced practitioners to demonstrate their knowledge in order to gain full STEP membership.
This route is entirely distance learning based with candidates completing their own research.
To obtain full membership and the recognised TEP qualification, candidates must successfully complete [...]

In a judgment delivered on 29 July 2011, the High Court (O Neill J) considered the meaning of section 85(1) of the Succession Act 1965. Section 85(1) of the 1965 Act provides that ” a will shall be revoked by the subsequent marriage of the testator, except a will made in contemplation of that marriage, [...]

This year’s joint Irish Taxation Institute & STEP seminar will be taking place on Wednesday 31st August from 8:15 a.m. to 11:15 a.m. at the Radisson Blu Hotel, Dublin 8.
David Clancy, Finola O’Hanlon and Muriel Walls will address the taxation and legal issues arising from the Civil Partnerhip and Cohabitants Act 2010.
To download the seminar [...]

The slides from the seminar on new mandatory disclosure rules presented by Carol Hogan of William Fry Solicitors on 27 July last are now available in the Members Library.
(The Members Library section of the website is password protected and may only be accessed by registered STEP members)