An Introduction to Trusts in Ireland

In this foundational Spinette, Senior Associate Mark Gorman of SCG Legal's Ireland member Beauchamps underscores why it’s important to have local counsel when handling assets through a trust. He details three of Ireland's most common trusts: bare, fixed, and discretionary; offers context for some related tax implications; and explains a recent update to Irish law regarding managing assets for people with diminished capacity.

Record Date: November 13, 2025

Participant

Mark Gorman

Senior Associate | Beauchamps (Ireland)

Mark is a senior associate in Beauchamps private client team. He advises a range of private clients and specialises in probate, payment of capital acquisitions tax, tax planning, trust administration and conveyancing. Mark also has extensive experience in advising on enduring powers of attorney and cases of diminished capacity, specialises in probate and tax law, and has an interest in law of charities.

Tags: #SCGGlobalSpin, #Beauchamps, #Ireland, #Trusts