As experienced UK probate practitioners will appreciate the Irish rules for distribution on intestacy for deaths intestate after 1/1/67 are similar to those of England and Wales, save for four significant differences: (1) Spouse/CP entitled to whole estate on death of spouse/CP without issue alive at his date of death, irrespective of value or type of estate. (2) Where spouse/CP dies with issue, shares are always 2/3:1/3 respectively, irrespective of value or type of estate. (3) Relatives of half-blood7 have equal entitlement with relatives of whole blood. (4) Where collaterals (relatives not direct lineal ancestors nor direct lineal descendants e.g. nephews, nieces, first cousins) have equal degrees of relationship at death to deceased with a direct lineal ancestor; collaterals are preferred to that direct lineal ancestor. THOUGHT LEADER 85 Deceased Without relatives alive at date of death Relative entitled to inherit Married/civil partner Without issue Spouse/civil partner (CP) Married/CP Spouse/CP 2/3 – children 1/3 Married/CP Without child Spouse/CP 2/3 – grandchildren 1/3 Married/CP Without grandchild Spouse/CP 2/3 – great grandchildren 1/3 Widower/bachelor/Not CP Without issue Parents equally Widower/bachelor/Not CP Without issue or parent Siblings equally Widower/bachelor/Not CP Without issue, parent, siblings Nephews/nieces equally Widower/bachelor/Not CP Without issue, parent, siblings, nephew or niece Grandparents equally Widower/bachelor/Not CP Without issue, parent, siblings, nephew or niece or grandparent Uncles/aunts equally Widower/bachelor/Not CP Without issue, parent, siblings, nephew or niece or grandparent or uncle or aunt Great grandparents equally Widower/bachelor/Not CP Without issue, parent, siblings, nephew or niece or grandparent or uncle or aunt or great grandparent First cousins, great uncles and great aunts - Grandnephews and grandnieces share all equally Remoter kin traced applying rules of distribution set out in S. 71 of Succession Act
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