Sentences with phrase «civil partner later»

the gift isn't «trading stock» - trading goods bought for resale However, if your husband, wife or civil partner later sells or disposes of the asset, they'll have to pay the tax on any gain.

Not exact matches

The estimates provided above are based on the latest available national information on deaths collected from national civil registration systems of deaths, with the underlying cause of death captured by the national authority or partner organizations.

Mr Cameron also defends his latest tax policy, a transferable allowance between married couples (and civil partners) which will benefit four million couples by up to # 150 a year, in the same terms.

Reading about Justice Jackson as a student, listening to a man speak that Memorial Day in 1909 about the civil war, peace and justice, when the speaker would later become the Justice's law partner, brought to mind the bonds lawyers develop with each other as time passes.

Later, when the surviving spouse or civil partner dies, inheritance tax kicks in only when the value of their estate exceeds their own nil - rate band and the partner's unused nil - rate band.

It is based on the social insurance (PRSI) record of either the claimant or their late spouse or civil partner.

A person may automatically qualify for a Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension if their late spouse or civil partner was getting State Pension (Contributory), which included an increase for a dependent spouse or civil partner (or would have included an increase but for the fact that they were getting State Pension (Non-Contributory), Blind Pension or Carer's AllowaCivil Partner's (Contributory) Pension if their late spouse or civil partner was getting State Pension (Contributory), which included an increase for a dependent spouse or civil partner (or would have included an increase but for the fact that they were getting State Pension (Non-Contributory), Blind Pension or Carer's Allowacivil partner was getting State Pension (Contributory), which included an increase for a dependent spouse or civil partner (or would have included an increase but for the fact that they were getting State Pension (Non-Contributory), Blind Pension or Carer's Allowacivil partner (or would have included an increase but for the fact that they were getting State Pension (Non-Contributory), Blind Pension or Carer's Allowance).

claimant's late husband / wife's / civil partner's death certificate (if death occurred outside the Republic of Ireland)

You are a widowed person / surviving civil partner aged between 60 and 65 years inclusive, whose late spouse / civil partner held a Free Travel Card from this Department, and who at the time of his / her death, resided with him / her on a permanent basis, and who is now receiving one of the following payments and who satisfies the other conditions of the scheme;

To qualify for Widow's, Widower's or Surviving Civil Partner's Contributory Pension either you or your late spouse or civil partner must Civil Partner's Contributory Pension either you or your late spouse or civil partner must civil partner must have:

Note: You or your late spouse or civil partner must have at least 52 Irish social insurance contributions / credits, of which at least one must be a paid contribution.

A person aged 60 to 65 in receipt of pension may qualify for a Free Travel Pass if their late spouse or civil partner held a Free Travel Pass before they died, and they were both living together permanently.

If your late spouse / civil partner died as a result of an occupational injury or prescribed occupational disease or had been in receipt of a Disablement Pension for loss of half their physical or mental abilities, you may have an entitlement to Death Benefit instead of a Widow's, Widower's or Surviving Civil Partner's Contributory Pencivil partner died as a result of an occupational injury or prescribed occupational disease or had been in receipt of a Disablement Pension for loss of half their physical or mental abilities, you may have an entitlement to Death Benefit instead of a Widow's, Widower's or Surviving Civil Partner's Contributory PenCivil Partner's Contributory Pension.

See at Part 2 of the Widow / er's or Surviving Civil Partners (Contributory) Pension guidelines and separate guideline on Claims and Late Claims.

The right must be exercised within six months after the Personal Representative has notified the spouse or civil partner of the right or within twelve months after Probate or Administration has been taken out whichever is the later.

A person in receipt of pension aged 60 to 65 may qualify for these benefits if their late spouse or civil partner was getting any of the household benefits listed above, before they died.

There is no automatic qualification if the late spouse or civil partner was getting a mixed insurance pro-rata, EU / Bilateral Agreement pro-rata or Pre-53 pension.

The widow, widower or surviving civil partner must have at least one qualified child living with her or him at the time of death or a child born within 10 months of the date of death of her late spouse / civil partner.

You or your late spouse or civil partner must have paid self - employment contributions for at least one year before reaching the age of 66 or date of death, if earlier.

You are a widow or widower or a surviving civil partner aged 60 or over whose late spouse / civil partner held a free travel pass and who is getting one of the following payments: Widow's, Widower's or Surviving Partner's (Contributory) Pension, Widow's, Widower's or Surviving Partner's (Non-Contributory) Pension, One - Parent Family Payment, Widow's, Widower's or Surviving Partner's Pension under the Occupational Injuries Benefit Scheme or a similar social security pension / benefit from an EU member state or a country with which Ireland has a bilateral social security agreement, or an ordinary Garda widow's pension.

A Widow's, Widower's or Surviving Civil Partner's Contributory Pension is based on the social insurance record of either the person concerned or their late spouse or civil parCivil Partner's Contributory Pension is based on the social insurance record of either the person concerned or their late spouse or civil parcivil partner.

If you or your late spouse or civil partner were self - employed and started paying Class S PRSI contributions on 6 th April 1988, your entitlement to Widow's, Widower's or Surviving Civil Partner's Contributory Pension may be calculated based on the social insurance record from that date, if it results in you getting a higher rate pension, provided you satisfy the other conditions for the pencivil partner were self - employed and started paying Class S PRSI contributions on 6 th April 1988, your entitlement to Widow's, Widower's or Surviving Civil Partner's Contributory Pension may be calculated based on the social insurance record from that date, if it results in you getting a higher rate pension, provided you satisfy the other conditions for the penCivil Partner's Contributory Pension may be calculated based on the social insurance record from that date, if it results in you getting a higher rate pension, provided you satisfy the other conditions for the pension.

Count the number of social insurance contribution and credits on either your own or your late spouse's or civil partner's record in the 3 (or 5) full contribution years before either pension age (currently 66) or their date of death, if earlier.

Count all the paid contributions and credits on either your record or on your late spouse or civil partner's record over that period (see Question 2 above).

If you do not automatically qualify for a Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension, then either you or your late spouse or civil partner must have a certain number of PRSI contributCivil Partner's (Contributory) Pension, then either you or your late spouse or civil partner must have a certain number of PRSI contributcivil partner must have a certain number of PRSI contributions.

If you are aged 60 to 65 and your late spouse or civil partner was getting a Household Benefits Package at the time of their death, you may qualify for a Household Benefits Package.

There is no automatic qualification if your late spouse or civil partner was getting a mixed insurance pro-rata, EU / Bilateral Agreement pro-rata or Pre-53 pension.

To qualify for a Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension, either you or your late spouse or civil partner must have a certain number of PRSI contributCivil Partner's (Contributory) Pension, either you or your late spouse or civil partner must have a certain number of PRSI contributcivil partner must have a certain number of PRSI contributions.

You may automatically qualify for a Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension if your late spouse or civil partner was getting either a State Pension (Transition) or State Pension (Contributory), which included an increase for a dependent spouse or civil partner (or would have included an increase but for the fact that you were getting State Pension (Non-Contributory), Blind Pension or Carer's AllowaCivil Partner's (Contributory) Pension if your late spouse or civil partner was getting either a State Pension (Transition) or State Pension (Contributory), which included an increase for a dependent spouse or civil partner (or would have included an increase but for the fact that you were getting State Pension (Non-Contributory), Blind Pension or Carer's Allowacivil partner was getting either a State Pension (Transition) or State Pension (Contributory), which included an increase for a dependent spouse or civil partner (or would have included an increase but for the fact that you were getting State Pension (Non-Contributory), Blind Pension or Carer's Allowacivil partner (or would have included an increase but for the fact that you were getting State Pension (Non-Contributory), Blind Pension or Carer's Allowance).