Law Society of Ireland PPC1 - Probate & Taxation Exam

Under Section 78 of the Succession Act 1965, which of the following is a mandatory requirement for the valid execution of a will in Ireland?

• AThe will must be executed before a Commissioner for Oaths or a notary public.
• BThe testator must sign the will in the presence of two or more witnesses present at the s…
• CThe witnesses must sign the will in the presence of each other.
• DThe will must contain a formal attestation clause to be valid.

What is the legal effect under Section 82 of the Succession Act 1965 if a testator leaves a pecuniary legacy of €10,000 to an individual who acts as one of the two witnesses to the will?

• AThe entire will is void and the estate will be distributed under intestacy rules.
• BThe legacy to the witness is valid, provided the witness is not a relative of the testato…
• CThe legacy is void, but the will remains otherwise validly executed.
• DThe legacy is valid, but the witness is disqualified from acting as an executor.

Which of the following events will automatically revoke an entire will by operation of law in Ireland, unless the will was made in contemplation of the event?

• AThe subsequent marriage or civil partnership of the testator.
• BThe birth of a child to the testator after the execution of the will.
• CThe subsequent divorce or dissolution of marriage/civil partnership of the testator.
• DThe execution of a codicil that changes only minor pecuniary legacies.

A testator executes a will in 2020. In 2024, intending to revoke the will, they write 'REVOKED' across the front page and sign and date it, but do not have this signed in the presence of any witnesses. What is the status of the 2020 will?

• AThe will is validly revoked because the testator's intention (animus revocandi) is clear…
• BThe will is revoked because writing 'REVOKED' constitutes destruction under the Successio…
• CThe will is not revoked because revocation by writing requires the same execution formali…
• DThe will is partially revoked as to the parts covered by the word 'REVOKED'.

To establish testamentary capacity in Ireland, what is the classic test derived from Banks v Goodfellow (1870) that the testator must satisfy?

• AThe testator must be free from any physical illness or cognitive decline at the time of e…
• BThe testator must understand the nature of the act, the extent of their property, and the…
• CThe testator must execute the will in the presence of a medical practitioner who certifie…
• DThe testator must be able to read and write the will in their own handwriting.

Under Section 111 of the Succession Act 1965, what is the legal right share of a surviving spouse or civil partner of a testator who dies leaving a valid will but no issue (children or grandchildren)?

• AOne-third of the net estate.
• BOne-half of the net estate.
• CTwo-thirds of the net estate.
• DThe entire estate.

If a testator dies leaving a spouse or civil partner and children, what is the legal right share of the surviving spouse or civil partner under Section 111 of the Succession Act 1965?

• AOne-half of the net estate.
• BOne-third of the net estate.
• COne-quarter of the net estate.
• DA life interest in the family home.

What is the strict statutory time limit for a child of a deceased testator to bring an application under Section 117 of the Succession Act 1965 claiming the testator failed in their moral duty?

• A6 months from the date of the testator's death.
• B6 months from the date of the first taking out of representation (grant of representation…
• C12 months from the date of the testator's death.
• D2 years from the date of the first taking out of representation.

Which of the following statements is correct regarding a Section 117 application by a child of the testator in Ireland?

• AA child is automatically entitled to a fixed 'legal right share' of one-third of the esta…
• BThe court will make an order only if it finds the testator failed in their moral duty to…
• CThe cost of the Section 117 action must always be paid by the child personally.
• DStepchildren have the same automatic rights to apply as biological or adopted children.

If a person dies completely intestate in Ireland, survived by a spouse/civil partner and two children, how is their estate distributed under the rules of intestacy?

• AThe spouse takes the entire estate.
• BThe spouse takes two-thirds of the estate, and the children share the remaining one-third…
• CThe spouse takes one-third of the estate, and the children share the remaining two-thirds…
• DThe spouse and children share the estate equally (one-third each).

A person dies intestate leaving no surviving spouse or civil partner, but is survived by three children. How is the estate distributed?

• AThe oldest child inherits the entire estate under the principle of primogeniture.
• BThe estate is divided equally among the three children.
• CThe estate passes to the state (bona vacantia) because there is no surviving spouse.
• DThe estate is divided equally between the children and the deceased's siblings.

If an intestate dies leaving no spouse, civil partner, or issue, but is survived by both of their parents, how is the estate distributed?

• AThe estate is divided equally between the parents.
• BThe estate passes to the father in priority to the mother.
• CThe estate is divided equally between the parents and the deceased's siblings.
• DThe estate passes entirely to the eldest surviving sibling.

What does Section 5 of the Succession Act 1965 provide regarding commorientes (simultaneous deaths)?

• AThe younger person is presumed to have survived the older person.
• BThe older person is presumed to have survived the younger person.
• CThey are presumed to have died at the same time, and their estates are distributed accord…
• DThe male is presumed to have survived the female.

Under Section 98 of the Succession Act 1965, what happens if a child of a testator is named as a beneficiary in the testator's will but dies before the testator?

• AThe gift automatically lapses and falls into the residuary estate.
• BThe gift passes directly to the deceased child's children (the testator's grandchildren).
• CIf the deceased child leaves issue who survive the testator, the gift does not lapse but…
• DThe entire will becomes invalid and is treated as an intestacy.

Which of the following matches the rule for revocation of a will by physical destruction under Irish law?

• AThe will must be destroyed by the testator (or by someone in their presence and by their…
• BDrawing a line through the testator's signature with a pen is sufficient to revoke withou…
• CThrowing the will into the rubbish bin without the testator's knowledge will revoke it.
• DCrushing or folding the will constitutes valid destruction.

What is the status under Section 120 of the Succession Act 1965 of a person who is convicted of the murder, manslaughter, or attempted murder of the deceased?

• AThey can inherit only if the will explicitly forgives them.
• BThey are precluded from taking any share in the estate of the deceased under a will, inte…
• CThey can inherit if they are a minor at the time of the offence.
• DThey are disqualified from acting as executor but can still receive their beneficial shar…

Under Section 86 of the Succession Act 1965, what is the rule regarding alterations, interlineations, or obliterations made in a will after its execution?

• AThey are automatically valid if written in the testator's handwriting.
• BThey are void unless the alteration is executed in the same manner as is required for the…
• CThey invalidate the entire will.
• DThey are valid if initialled by the executor.

What does Section 90 of the Succession Act 1965 allow in relation to the construction of a will?

• AIt allows extrinsic evidence to be admitted to show the intention of the testator and ass…
• BIt mandates that a will must be interpreted strictly according to the dictionary definiti…
• CIt allows the court to rewrite any bequest that it deems unfair to the testator's childre…
• DIt permits oral evidence to override a written clause of a will.

Under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, what is the position of a surviving qualified cohabitant regarding the estate of a deceased partner who died intestate?

• AThey have an automatic right to two-thirds of the estate, similar to a spouse.
• BThey have no automatic rights on intestacy but may apply to court for provision out of th…
• CThey are completely barred from making any claim if the deceased has children.
• DThey automatically inherit the family home.

What is the legal effect of a gift in a will to 'my executor, John, absolutely'?

• AJohn must renounce his role as executor to receive the gift.
• BThere is a presumption that the gift is given to John in his capacity as executor, and he…
• CThe gift is automatically void under the Succession Act 1965.
• DJohn takes the gift free from any conditions or presumptions.

Which type of Grant of Representation is appropriate where the deceased left a valid will and there is an executor willing and able to act?

• AGrant of Letters of Administration Intestate
• BGrant of Letters of Administration with Will Annexed
• CGrant of Probate
• DGrant de Bonis Non

Where the deceased left a valid will, in which of the following situations is a Grant of Probate (rather than a Grant of Letters of Administration with Will Annexed) the correct grant to extract?

• AWhere the named executor has predeceased the testator.
• BWhere the named executor renounces their right to probate.
• CWhere the will fails to nominate any executor.
• DWhere the named executor is alive, within the jurisdiction, and ready to extract probate.

What is the primary function of a Caveat lodged in the Probate Office in Ireland?

• ATo accelerate the administration of the estate by ordering the executors to account.
• BTo prevent a Grant of Representation from issuing without notice to the caveator.
• CTo challenge the validity of a will in open court.
• DTo declare that an executor has renounced their office.

What procedure should be used to compel an executor who has not acted to either accept or refuse a Grant of Probate?

• ALodging a Caveat.
• BIssuing a Citation.
• CFiling a Section 117 application.
• DApplying for an Assent.

Which of the following is required from an administrator extracting a Grant of Letters of Administration (Intestate), but is NOT normally required from an executor extracting a Grant of Probate?

• AAn Inland Revenue Affidavit / Schedule of Assets (CA24).
• BAn Administration Bond (with or without sureties).
• CAn Oath of Executor.
• DThe original death certificate of the deceased.

What is a Grant de Bonis Non (Administration de bonis non administratis) and when is it required?

• AIt is a grant issued during the minority of an executor.
• BIt is a grant issued when a sole or last surviving personal representative dies leaving p…
• CIt is a limited grant issued to protect perishable assets before a full grant can be extr…
• DIt is a grant issued when the original will has been lost or destroyed.

If a named executor is under the age of 18 at the date of the testator's death, what is the correct licensing/probate procedure?

• AThe minor executor can sign the Oath and extract the grant immediately.
• BThe minor is bypassed entirely, and their appointment is void.
• CA Grant Durante Minore Aetate is extracted by the minor's guardian for the minor's use an…
• DThe estate must remain unadministered until the minor reaches the age of majority.

Under what circumstance does the 'chain of executorship' apply in Irish probate law?

• AWhen an administrator of an intestate estate dies leaving an executor.
• BWhen a sole or last surviving executor dies having proved the will, and leaving an execut…
• CWhen the executor appoints a co-executor under a Power of Attorney.
• DWhen the court appoints a new administrator under Section 27(4) of the Succession Act.

What is the difference between proving a will in 'Common Form' versus proving a will in 'Solemn Form'?

• ACommon Form is done in open court with witnesses, while Solemn Form is done in the Probat…
• BCommon Form is the ordinary, non-contentious process in the Probate Office, whereas Solem…
• CCommon Form requires three witnesses, whereas Solemn Form requires only two.
• DCommon Form is for intestate estates, while Solemn Form is for estates with wills.

Where a will is in the possession of the testator but cannot be found after their death, what is the legal presumption regarding the will?

• AIt is presumed to have been lost by accident, and a copy can be proved easily.
• BIt is presumed that the testator destroyed the will with the intention of revoking it (an…
• CIt is presumed that the executors have stolen the will.
• DIt is presumed that the testator made a later will that revoked the lost one.

Which Registry or office has the primary jurisdiction to issue Grants of Representation in Ireland?

• AThe Land Registry / Property Registration Authority.
• BThe Central Office of the High Court.
• CThe Probate Office in Dublin (supplemented by fourteen District Probate Registries).
• DThe Revenue Commissioners.

An executor named in a will wishes to decline the role. What is the name of the formal document they must execute and lodge in the Probate Office?

• AA Disclaimer.
• BA Caveat.
• CA Renunciation.
• DAn Assent.

What is the legal effect of a Renunciation executed by an executor?

• AIt can be retracted at any time without court permission.
• BIt prevents the executor from receiving any beneficial interest under the will.
• CIt terminates their right to act as executor, and they cannot later extract a grant witho…
• DIt forces the other executors to also renounce.

Under what authority can the High Court pass over the person who would normally be entitled to a Grant of Letters of Administration and appoint another person?

• ASection 117 of the Succession Act 1965.
• BSection 27(4) of the Succession Act 1965.
• CSection 56 of the Succession Act 1965.
• DThe Trustee Act 1893.

If an executor named in a will resides outside of Ireland, what practical option does the Probate Office permit to extract the grant?

• AThe executor must travel to Ireland to sign the Oath in the Probate Office.
• BThe executor can appoint an attorney in Ireland to extract a Grant of Letters of Administ…
• CThe foreign executor's rights are automatically extinguished.
• DThe grant can be extracted by the foreign executor's Irish solicitor without any proxy.

What is the primary document that must be submitted to the Revenue Commissioners before a Grant of Representation can be extracted in Ireland?

• AForm IT38.
• BThe Schedule of Assets / Inland Revenue Affidavit (CA24).
• CForm 11.
• DThe Grant of Probate itself.

What is the purpose of a Grant Pendente Lite in Irish probate practice?

• AIt is a grant issued when the executor is temporarily out of the jurisdiction.
• BIt is a temporary grant appointed by the court to administer and protect the estate while…
• CIt is a grant issued when the testator's assets are located entirely abroad.
• DIt is a grant issued after the estate has been fully distributed.

Who has the first priority to extract a Grant of Letters of Administration Intestate in respect of an estate in Ireland?

• AThe eldest child of the deceased.
• BThe surviving spouse or civil partner.
• CThe parents of the deceased.
• DThe state (the Chief State Solicitor).

What happens if a later, valid will is discovered after a Grant of Letters of Administration (Intestate) has already been extracted and the estate partially distributed?

• AThe administration continues under the original grant, and the new will is ignored.
• BThe original grant is revoked, and a new Grant of Probate is extracted under the newly di…
• CThe original administrator is personally liable for all distributions already made, regar…
• DThe new will is applied only to the undistributed assets, while the distributed assets re…

What is the consequence if a person named as executor in a will intermeddles with the assets of the deceased before extracting a Grant of Probate?

• AThey are automatically disqualified from being executor.
• BThey are deemed to have accepted the office and can be compelled by the court to extract…
• CThey are guilty of a criminal offence and must face prosecution.
• DTheir action is void, and the assets return to their original state.

What standard of care is required of a personal representative in the administration of a deceased's estate in Ireland?

• AThe standard of a professional trustee, which is a strict liability standard.
• BThe standard of a person of ordinary prudence managing their own affairs.
• CThe standard of absolute correctness, meaning any mistake results in personal liability.
• DThe standard of good faith only, meaning they are never liable for negligence if they did…

What is the legal term used when a personal representative misapplies, wastes, or loses the assets of the estate through negligence or misconduct, resulting in personal liability?

• AAdemption
• BDevastavit
• CAbatement
• DLapse

Under the Succession Act 1965, if a deceased's estate is insolvent, which of the following debts has the highest priority and must be paid first?

• ASecured debts (mortgages on real property).
• BFuneral, testamentary, and administration expenses.
• CPreferential debts to the Revenue Commissioners.
• DUnsecured bank loans.

In a solvent estate, what is the default order of application of assets to pay debts and liabilities under Part II of the First Schedule of the Succession Act 1965, unless the will indicates otherwise?

• ASpecific legacies are used first, followed by residuary gifts.
• BProperty undisposed of by will (intestacy part) is used first, followed by the residuary…
• CPecuniary legacies are used first, followed by property undisposed of.
• DAll assets are abated equally and proportionately (pro rata).

What is the time limit for a surviving spouse or civil partner to exercise their right to appropriate the dwelling house (family home) under Section 56 of the Succession Act 1965?

• A6 months from the date of the testator's death.
• B12 months from the date of the first taking out of representation (grant of representatio…
• C2 years from the date of the testator's death.
• DThere is no time limit, provided the estate has not been fully distributed.

Under Section 47 of the Succession Act 1965, if a testator devises a house subject to a mortgage of €100,000 to their son, who is responsible for paying off that mortgage?

• AThe executor must pay off the mortgage out of the residuary estate so the son takes the h…
• BThe son takes the house subject to the mortgage and is personally responsible for paying…
• CThe mortgage is automatically cancelled upon the death of the mortgagor.
• DThe bank must write off the mortgage and charge it to the estate as an administration exp…

What is the mandatory formal requirement under Section 52 of the Succession Act 1965 to vest real property in a beneficiary entitled under a will or intestacy?

• AA simple oral statement by the executor in the presence of witnesses.
• BAn Assent in writing signed by the personal representatives.
• CA Deed of Conveyance for value.
• DAn entry in the Land Registry by the beneficiary alone.

How can personal representatives protect themselves from personal liability against unknown creditors of the deceased before distributing the estate?

• ABy obtaining a written indemnity from the main beneficiaries.
• BBy publishing statutory notices to creditors in the Iris Oifigiúil and local newspapers,…
• CBy waiting for two years before distributing any assets.
• DThere is no protection; they remain personally liable to any creditor who appears later.