This article is intended to provide some basic guidance on rights of way, how they are defined and a simple summary of how they function. However, the law which surrounds rights of way is complex and by their nature, rights of way are varied. While there may be some defining characteristics that are common to all, the details of individual rights of way must be examined closely to see how they affect the property to which they relate.

As with all of our articles, the within information is not a substitute for legal advice and we recommend you consult a solicitor to discuss your particular circumstances for advice tailored to your situation.

Characteristics

A right of way is a form of easement, which is a category of legal rights that generally amount to rights to cross or otherwise use another’s lands for a specific purpose. Other examples of common easements would be wayleaves for water or sewer pipes or percolation areas for septic tanks, etc. While this article is intended to be a simple guide to the nature and issues surrounding rights of way, there are a number of characteristics that must be present to meet the definition of an easement, the most obvious of which are as follows:

There must be two properties, one which enjoys the benefit of the right (the dominant property) and the other over which the right is enjoyed (the servient property).

The owners of the dominant and servient properties must not be the same person (i.e. one cannot have a right of way against oneself).

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This tax is charged on the net capital gain or profit made on the disposal of any asset. It is payable by the person making the disposal. The net gain or profit is the difference between the price you paid for the asset and the price you sold it for having deducted allowable expenses incurred in the enhancement of the asset and the incidental costs of acquisition and sale.

An asset is not just something you own outright, it maybe an intangible asset, for example, goodwill in a company. Disposing of an asset does not just refer to the sale of an asset for money. It includes also any transfer of ownership by way of exchange or gift.

All persons who are resident or ordinarily resident in the state for a year of assessment are liable to Capital Gains Tax in respect of chargeable gains accruing in that year on the disposal of assets, wherever the assets are situated. The charge extends to individuals, companies, trustees and other bodies of persons. Individuals resident or ordinarily resident, but not domiciled, in the State are chargeable to tax on gains on the disposal of chargeable assets located within the State and the United Kingdom together with gains on worldwide assets to the extent that such gains are remitted to Ireland. Non-resident persons are also chargeable to tax on gains on assets within the State.

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This includes both Gift Tax and Inheritance Tax and is a charge on the market value of the property comprised in the gift/inheritance. The person giving the benefit is known as “the disponer”, while the person receiving the benefit is known as “the beneficiary” and the act of giving the gift/inheritance is known as “the disposition”.

Gift tax is a tax payable on certain gifts made during the lifetime of the disponer. It is made when the person receiving the gift becomes beneficially entitled in possession to some property and does not give full market value for it. Examples would include a present of cash, a voluntary transfer of a house or lands or the free use of a house for life.

An inheritance on the other hand arises when property of any nature passes on a death to another person. It occurs when the beneficiary becomes entitled in possession under a disposition on a death under a Will or on intestacy (where no Will is made).

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This is a tax that the government levies on the documents used in the transfer of assets. The most common charge to Stamp Duty which affects people is the Stamp Duty that arises in relation to the transfer of property. There are different rates of Stamp Duty for both residential and non-residential properties and there are reliefs and exemptions available, which may reduce or eliminate the Stamp Duty payable.

RESIDENTIAL PROPERTY

Residential property includes both houses and apartments. It is defined as “a building or part of a building which at the date of the transfer was used or was suitable for use as a dwelling or was in the course of being constructed or adapted for use as a dwelling”. It applies to the dwellinghouse together with grounds of up to one acre. Budgets over the last several years have made some significant changes to the Stamp Duty payable on residential property.

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Buying a second hand car is a transaction which most of us will carry out one if not more times during our lives. It is also usually quite a substantial transaction, and as such is one which should be made with a good deal of consideration.

When you buy a car, either new or second hand, you are doing so as a consumer, which means that the multitude of consumer legislation applies to the transaction. However, this is only the case if you are buying from a dealer or trader. If you buy a car from a private individual as opposed to a dealer or trader the consumer legislation does not apply, and the principle caveat emptor, or “let the buyer beware” applies. What this means essentially is that you are buying the car as it is with no warranties or guarantees, and if there are any defects discovered after the sale in most cases you will not have any recourse to the seller.

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This is something which can occur in every Social and Economic grouping of Society. There is no specific type of person to whom it occurs and there is no specific type of home in which it happens. Whilst women are usually the victims of domestic violence men may also be victims. Unfortunately men are less likely to bring the matter to the attention to the Gardai or bring the matter before the Courts.

Domestic violence includes physical, emotional, psychological and sexual abuse in adult relationships (the legal protection also covers dependent persons who are exposed to domestic violence).

No one should have to endure violence from another person in any relationship. Anyone who suffers any incident of domestic violence should make a complaint to the Gardai about the incident or incidents, attend their medical practitioner if they have suffered injury, document the injury and if there are physical symptoms take photographs of the injury, and attend with their solicitor to make an application to the Courts for the appropriate Order to ensure their safety and wellbeing.

There are a number of support groups around the county established to help victims of domestic violence. Crisis accommodation and refuges are also available in the larger towns and cities.

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How is your business weathering the storm?

WHAT IS GDPR?

GDPR is one of the most significant developments in data protection law in decades. The EU regulation came into force in Ireland on 25 May 2018 and replaced the existing data protection framework.

DOES GDPR APPLY TO YOU AND YOUR BUSINESS?

The regulation not only updates how Personal Data may be processed in the digital world, but also seeks to bring about change in terms of how businesses and public bodies treat Personal Data. GDPR applies to any business (however small) that holds or processes the Personal Data of any EU citizens.

WHAT IS PERSONAL DATA AND WHO IS THE DATA SUBJECT?

Personal Data means any information relating to an identified or identifiable individual called the Data Subject.

The Data Subject is the individual who can be identified, either directly or indirectly, by reference to Personal Data such as a name, ID number, postal address or online identifier.

The regulation also includes Special Categories of Personal Data which is Personal Data that references either racial or ethnic origin, political opinions, religious or philosophical beliefs, trade union membership, genetic data, biometric data or information concerning health or sex life or sexual orientation.

Special Categories of Personal Data are deemed to be Personal Data of a more sensitive nature and require additional consideration when being processed by the Data Controller and/or Data Processor.

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Equity Release Schemes are arrangements that allow property owners to borrow money based on the value of their homes and defer payments for a defined period, or until after a defined event, usually the death of the borrower or the sale of the property. In this context “Equity” refers to the value of your property less any mortgages you may owe. Generally speaking, these schemes are aimed at older people who are also home owners and this article has been prepared with such people in mind.

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This area of law relates to land or property owned or occupied by one person and
the use of that property by others. It is also concerned with how a claim might be
made for recovery of damages for injuries sustained by persons while on land or
premises belonging to another, and which are caused by the dangerous or unsafe
state of that land or premises. This is governed primarily by the Occupier’s Liability
Act, 1995. Any injury which is not covered by this Act is instead potentially actionable
under the common law. It is possible to make a claim for the recovery of damages
under the Act for a wide range of losses including physical or psychological injuries to
the person, and damage to property belonging to someone who enters onto another
person’s land or premises (called “entrant” in the legislation). An occupier’s duty to
protect entrants specifically excludes employers in respect of their duties towards
their employees.

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Any person may become incapable of managing their own affairs at any stage in life. An accident, ill health or mental illness may make the everyday routines of paying bills and making financial decisions difficult and stressful, and in many cases, impossible. When a person becomes incapable of managing ones affairs it can be a difficult time both for oneself personally and more importantly ones family and close friends. From both a practical and financial point of view it makes sense to consider appointing an attorney under what is termed an “enduring power of attorney” should that day arrive.

The person creating the enduring power of attorney is known as the “donor” and the person appointed is known as the “attorney”.In planning ahead and making an enduring power of attorney, you are able to give your instructions whilst you are of sound mind, in anticipation of the possibility of not being capable at some future date to manage your affairs as you would otherwise wish.

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