Delve into asset finance, where legal expertise meets innovative solutions. This resource equips practitioners with the knowledge to manage complex financing arrangements, ensuring robust legal support for asset acquisition and management.
Ireland—Banking & Financial Services analysis: This article was written by A&L Goodbody’s Asset Management and Investment Funds Team. It covers...
Ireland—Banking & Financial services analysis: This article, was written by Asset Management & Investment Funds team of A&L Goodbody LLP ....
Ireland-Banking & Financial services analysis: This article, was written by the Tax team of A&L Goodbody LLP ....
Commission Delegated Regulation (EU) 2026/395 of 23 February 2026 amending the regulatory technical standards (RTS) laid down in Delegated Regulation...
There has been ongoing debate regarding the scope of the definition of ‘ICT services’ under DORA, even in the final push towards the DORA...
Ireland—Insurance portfolio transfersScope of this Practice NoteThis Practice Note provides guidance on an insurance portfolio transfer pursuant...
The Central Bank of Ireland (CBI) has just published its Regulatory & Supervisory Outlook Report 2025.As part of the new supervisory...
Ireland—Legal opinions—uses, scope and structureLegal opinions are invariably used in cross-border financing transactions. They are usually either a...
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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