Revenue has issued an eBrief in relation to the Register, recognising the difficulties that trustees and their representatives encountered in meeting the 23 October deadline.

The Law Society is continuing to engage with the Registrar in relation to incidental and other trusts and whether they need to be registered or not, and solicitors who consult the FAQs as published will notice that a number of areas are under review.

Other issues raised by the Probate, Administration & Trusts Committee, in conjunction with the Conveyancing Committee, include whether the purchase of a property in trust for a client should be registered and whether signing a contract for purchase of a property in trust is merely incidental to the conveyance and as such not an express trust. The whole issue of where a relatively small sum of money is left to (for example) a godchild in a will with the proviso that, if the godchild is under 18, that the money can be given to the parent of that godchild and whether this is an express trust that requires registration has also been raised.

The Committee will continue to update members as we receive further clarification on these and any other issues raised.

• View previous updates on the CRBOT

The Committee recommends that anyone concerned should read the FAQs and to start the process of registering their will trusts.

In the meantime, if members have any queries in relation to same, please e-mail Padraic Courtney, the Secretary to the Probate, Administration & Trusts Committee.