When families lose a loved one, solicitors are often the first professionals they turn to for guidance. Legal matters come to the forefront, but so too do financial and tax responsibilities. These obligations can be complicated, and at a time of grief, they often feel overwhelming.

Rachel Murphy, a tax advisor at Dains Ireland, works closely with solicitors to support families through this difficult process.

“When someone dies, their family are navigating a huge amount of change and emotion,” Rachel explains. “My role is to make sure the tax side is clear and managed properly, so solicitors can focus on supporting their clients in other ways.”

Why Estate Tax Needs Attention

The administration of an estate goes far beyond paperwork. Revenue requirements apply at every stage. If they are overlooked, families may face delays, additional costs, or stressful enquiries.

Rachel notes: “Solicitors do so much of the heavy lifting in these situations. What I try to do is take away the complexity of the tax requirements so that families don’t feel weighed down by details, and solicitors can be confident that nothing will be missed.”

Key Tax Considerations

Solicitors advising clients after a death should be mindful of several tax areas:

• Final Income Tax – A return must be filed up to the date of death. Revenue may seek up to four years of past returns if filings are missing.
• Estate Tax and Income – Estates must be registered with Revenue. Tax returns cover any income or gains during administration. Rental or investment income may also require R185 forms before distribution to beneficiaries.
• Capital Gains Tax (CGT) – If assets are sold during administration, CGT may be payable by the estate. If assets are transferred to beneficiaries first and then sold, the liability can shift to them.
• Inheritance Tax (CAT) – Beneficiaries may need to file returns if their inheritance exceeds 80 per cent of the tax-free threshold, or where reliefs such as Business or Agricultural Relief are being claimed.
• Clearances – Tax clearance certificates are often required before property sales or the distribution of the estate. Extra steps are needed where beneficiaries are non-resident.

Planning Ahead for Families

While much of this work happens after a bereavement, solicitors are also in a strong position to encourage clients to think ahead.

“Conversations about tax planning don’t have to be daunting,” says Rachel. “Simple steps like tax-efficient wills, using small gift exemptions, or putting succession plans in place for family businesses can make a huge difference. It’s about giving families peace of mind that things will be straightforward when the time comes.”

A Partner for Solicitors

Rachel’s approach is grounded in empathy and practical support. “I know these situations can be difficult, and I never forget that there are people and emotions behind every estate,” she says. “What matters most to me is giving solicitors the confidence that their clients are fully supported, and giving families the reassurance that everything is being handled properly.”

For solicitors, having an expert tax partner ensures that no detail is overlooked. For families, it means one less burden at a time when life already feels heavy.

Quick Reference Checklist for Solicitors

When a client passes away, consider:

• Has the final Income Tax Return been filed?
• Has the estate been registered with Revenue?
• Are estate tax returns needed for income or gains?
• Will any asset sales trigger CGT?
• Do beneficiaries need to file CAT returns or claim reliefs?
• Are tax clearances required, particularly for property or non-resident beneficiaries?

Final Word

Bereavement is a time of vulnerability. Solicitors carry much of the responsibility for supporting families. Having a trusted tax advisor working alongside you can help ensure clarity, compliance, and reassurance.

As Rachel puts it: “My role is to bring order to the complexity. Families need space to grieve, and solicitors need to know that nothing will fall through the cracks. That’s where I can help.”

 

 

Need advice
Contact Rachel Murphy at Dains Ireland for a confidential conversation:

📧 rmurphy@dains.ie

About Dains Ireland

Dains Ireland is a professional services firm based in North Dublin, formerly known as McInerney Saunders. The firm rebranded in April 2025 following its integration into the Dains Group, a growing UK and Ireland network of advisory-led accountancy and business services firms. Dains Ireland provides audit, tax, corporate finance and advisory services to a broad range of Irish SMEs and owner-managed businesses. The firm combines local expertise with the scale and resources of a wider group, delivering insight-led advice with a strong regional focus.