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.
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...
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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