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Ireland—The relationship between Irish and English contract lawThis Practice Note provides an overview of the general application and interpretation...
Ireland—Executing simple contracts and deedsThis Practice Note summarises the law, guidance and practice relating to the execution of simple contracts...
Ireland—Third party rights—the common law doctrine of privity of contractThis Practice Note discusses the common law doctrine of privity of contract,...
Ireland—Exclusion and limitation of liabilityThis Practice Note provides guidance on the common law and statutory controls affecting exclusion and...
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
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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