Probate, inheritance, and getting the property valuation right
Editorially approved · Sources checked 1 November 2026

References

Revenue (2025b) Important dates for Capital Acquisitions Tax. Available at: https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/important-dates-for-cat.aspx (Accessed: 1 November 2026).

Revenue (2026c) What is the valuation date?. Available at: https://www.revenue.ie/en/gains-gifts-and-inheritance/valuation-date-value-certain-benefits/what-is-the-valuation-date.aspx (Accessed: 1 November 2026).

Courts Service (2025) Explaining probate. Available at: https://www.courts.ie/guides/explaining-probate (Accessed: 1 November 2026).

Further reading (not necessarily consulted in full)

Wylie, J.C.W. (2020) Wylie on Irish Land Law. 6th edn. Bloomsbury Professional.
https://www.bloomsburyprofessional.com/ie/wylie-on-irish-land-law-9781526513472/

Wyatt, P. (2022) Property Valuation. 3rd edn. Wiley-Blackwell.
https://www.wiley.com/en-ie/property-valuation-3rd-edition-p-9781119767411