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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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
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
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