Stay ahead of the curve with insights into emerging trends and future challenges in Ireland's banking and financial services sector. This topic provides legal practitioners with essential updates and strategic foresight to effectively anticipate and respond to evolving market dynamics.
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
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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