This subtopic provides guidance on general and preliminary considerations in relation to:
appeals in general civil litigation proceedings before the District Court, Circuit Court, High Court, Court of Appeal and the Supreme Court, and
judicial review proceedings in general civil litigation
This subtopic contains the following guidance:
Practice Note: Ireland—Civil appeals from the District Court to the Circuit Court considers appeals from the District Court to the Circuit Court in civil proceedings. It provides an overview of the role of the Circuit Court in civil appeals, describes how to start an appeal in the Circuit Court and covers the time limit for appeals and any exceptions. This Practice Note also considers when a stay of the District Court order will be granted pending an appeal
Practice Note: Ireland—Appeals from the Circuit Court considers ordinary appeals from the Circuit Court to the High Court by outlining the statutory right to appeal to the High Court, the general principles and considerations. It also addresses the role of...
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Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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