Vacant Homes Tax
In 2023, a new Vacant Homes Tax was introduced by Section 96 of the Finance Act 2022. This tax applies to buildings which are residential properties for the purposes of ...
Residential Zoned Land Tax, Key Takeaways
The Vacant Site Levy was introduced in 2015 and its purpose was to stimulate the development of housing and to eliminate the hoarding of land. The levy was initially set ...
Bladder Injury During Appendectomy
The medical negligence team at McElhinney & Associates solicitors recently represented the family of a young child Plaintiff who was brought to the Emergency Department on referral from his GP ...
The Court’s Recent Approach to Blanket Defences
Until the introduction of the Civil Liability & Courts Act 2004 it was usual for the Defendant to put the Plaintiff on full proof of everything that was claimed in ...
Failure to Diagnose Lung Cancer
The medical negligence team at McElhinney & Associates recently represented the family of a wrongful death action. The deceased was admitted to the Defendant’s hospital and thereafter underwent a CT ...
Severing Joint Tenancy, What it is & How it Arises
Before dealing with how to sever a joint tenancy, it is important to understand what is a joint tenancy and how it arises. When two or more parties co – ...
Tax Clearance, Revenue Clearance & Social Welfare Clearance in Deceased Estates
One of the most important duties of a Legal Personal Representative of a deceaseds estate is to account for all taxes arising in the course of the administration of the ...
Nursing Home, Fair Deal Support Scheme
As many of us will end up knocking on the doors of a nursing home to be cared for in our final years, it is important to be familiar with ...
Agricultural Tax Relief
Agricultural Relief can provide Capital Acquisitions Tax relief of up to 90% on gifts or inheritances of qualifying agricultural land and property. Capital Acquisitions Tax (CAT) is a tax on ...
The Patient Safety Act 2023: Key Changes and What You Need to Know Before Its Commencement
The introduction of the Patient Safety (Notifiable Incidents and Open Disclosure) Act 2023 in Ireland marks a significant step forward in enhancing patient rights and promoting transparency in the healthcare ...