For legal professionals in Ireland, navigating probate involves adherence to statutory requirements, procedural formalities, and potential disputes. Governed primarily by the Succession Act 1965, the probate process entails obtaining the appropriate grant, fulfilling tax obligations, and resolving legal challenges that may arise.

The Legal Framework Governing Probate

Probate law in Ireland is largely based on the Succession Act 1965, which dictates the distribution of estates, whether testate or intestate. Legal professionals must also consider:

• The Rules of the Superior Courts (Order 79) for procedural aspects.
• The Capital Acquisitions Tax Consolidation Act 2003 for inheritance tax implications.
• The Land and Conveyancing Law Reform Act 2009 for property-related matters in probate.

Types of Grants of Representation

Legal practitioners dealing with probate applications must determine the correct grant of representation:

• Grant of Probate: Issued where a valid will exists and an executor is named.
• Grant of Letters of Administration: Required when the deceased dies intestate (without a will).
• Grant of Letters of Administration with Will Annexed: Necessary when a will exists but no validly appointed executor can act.

The Probate Application Process

The steps involved in applying for a grant of representation include:

• Preparing the Application: Gathering all relevant documentation, including the original will (if applicable) and death certificate.
• Valuing the Estate: Conducting an accurate assessment of assets and liabilities.
• Submission to the Probate Office: Filing necessary affidavits, the Inland Revenue Affidavit (CA24 for deaths before 2022, SA2 for later deaths), and the Notice of Application, which must be submitted with the papers for the application to be assessed.
• Issuance of the Grant: Upon approval, executors or administrators gain legal authority to manage the estate.

Tax Considerations in Probate

Legal professionals must advise clients on tax implications, including:

• Capital Acquisitions Tax (CAT): Currently set at 33%, with tax-free thresholds based on the beneficiary’s relationship to the deceased.
• Stamp Duty: Applicable in certain transfers of property from estates.
• Income Tax and CGT: Executors and administrators may need to file final returns for the deceased and account for gains on estate assets.

Common Probate Disputes and Litigation

Probate disputes often arise and require legal resolution. Key contentious areas include:

• Challenging the Validity of a Will: Based on undue influence, lack of testamentary capacity, or improper execution.
• Section 117 Applications: Claims by children of the deceased that adequate provision was not made.
• Executor and Administrator Disputes: Allegations of mismanagement or failure to act in the best interests of beneficiaries.

The Role of Legal Professionals in Probate

Legal professionals play a crucial role in:

• Advising executors and administrators on their legal duties.
• Drafting and verifying probate applications.
• Handling estate disputes and litigation.
• Ensuring compliance with tax and regulatory obligations.

Finders International Probate Pre-Check Service

Designed for professional clients, the Probate Pre-Check service by Finders is an administrative service dedicated to reviewing your probate documentation before submission. It’s not just a “double-check”; it’s a fast and efficient, specialised review by experts who know what the Probate Office expects.

The Probate Pre-Check service is particularly valuable in a field where probate law can be intricate and continually evolving. Our team offers seasoned expertise to support your work, reducing the risk of costly mistakes that can arise from missed updates or misinterpretations of complex probate requirements.