Stay informed with the latest key developments and materials in Irish commercial law. This resource provides timely updates and essential documents, ensuring legal practitioners remain at the forefront of industry changes and innovations.
The following Ireland - Commercial news provides comprehensive and up to date legal information on A new EMFA-sis on Ireland’s media merger regime
The following EU Law news provides comprehensive and up to date legal information on The final General-Purpose AI Code of Practice—A short guide
The following EU Law news provides comprehensive and up to date legal information on AI developers, users see EU’s guidelines on general-purpose AI models
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...
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
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
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