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When: Aug 9, 12
Who: Staff
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The persons entitled to inherit under a Will or intestacy are known as beneficiaries.  Their details including PPS numbers and details of any previous inheritance must be included in a document known as the Inland Revenue Affidavit.   In addition Capital Acquisitions Tax (Inheritance Tax)  returns must also be made on behalf of each beneficiary who inherits certain values of inheritance.  It is vital that these tax returns are filed and any tax due on the inheritance paid on time to avoid any penalties and interest.  The Executor or Administrator must insist on the necessary tax clearance being obtained in respect of the beneficiaries or else the Executor or Administrator may be liable for such tax if the beneficiary defaults.

At Kieran McCarthy & Co., we are experienced in dealing with all aspects of the administration of the deceased person’s estate from preparing and filing the Inland Revenue Affidavit to preparing and filing the papers in order to obtain a Grant of Probate/ Grant of Administration.  We will deal with the distribution of the estate and investing the assets post grant in preparation of the estate accounts and the sale of property during the course of the administration.

We are mindful that this is a difficult time for our clients and we make it our policy to listen to you and advise you in a clear manner, clarifying any aspects of the law that may be confusing or obscure.  We will keep you informed throughout the process and resolve issues as quickly as possible.   We try at all times to achieve an amicable and speedy result.  However, if matters become contentious we are experienced in pursuing matters vigorously to ensure your interests are protected at all times.

If you have any queries regarding this matter please contact us at



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About Us & Contact

Kieran McCarthy & Co. Solicitors
Floor 3B, 6 Lapps Quay, Cork.
t: 021 427 5220 | f: 021 427 5250

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