About Ireland - Corporate
Today, you’re advising an entrepreneur on a new start up. Tomorrow, you might be facilitating a fundraising on the financial markets. Whatever the challenge, Lexis+ Ireland - Corporate is the place to start.
Our resources cover Limited Liability
Company obligations and directors under Companies Acts, offering guidance for compliance, EU regulations, and execution methods with practical tools.
Company incorporation and constitution
Practice notes and precedents covering key aspects of setting up a private company limited by shares, including guidance on company and business names, trading disclosures and registered office.
Share capital
Guidance on the allotment and issue of shares, the maintenance of a company’s share capital and the rights that attach to different classes of shares.
Company directors
A range of precedents to assist practitioners on issues ranging from declarations of interests in a transaction and resolving directors’ conflicts through to removal of a director and written resolutions of directors.
Mergers & Acquisitions
Core content for practitioners dealing with public or private mergers and acquisitions, including practice notes and precedents.
Topics We Cover
Latest Ireland - Corporate News
Ireland—Corporate analysis: This article was written by A&L Goodbody’s Disputes & Investigations Team. The Companies Registration Office (CRO) has...
Ireland-Banking & Financial Services analysis: This article was written by A&L Goodbody’s Asset Management & Investment Funds Team. On 21 April 2026,...
Ireland—Commercial and Corporate analysis: This article was written by A&L Goodbody’s EU, Competition & Procurement Team. It reviews two significant...
Law360, London: Claims are increasing under insurance policies designed to protect dealmakers from unexpected liabilities identified after corporate...
A round-up of EU competition law developments, including (amongst other things) the latest EUMR developments....
Latest Ireland - Corporate Practice Notes
The table lists completed European Commission phase I merger investigations since 13 June 2013.For information on ongoing Commission merger...
This Practice Note provides a summary of recent key legal developments of interest to Irish corporate lawyers during 2026.Feel free to suggest issues...
This Practice Note is a horizon scanner tracking key future developments in the field of corporate law in Ireland. It provides details of key dates...
The below tracks live European Commission merger investigations.For information on completed investigations see EU phase I mergers—closed cases...
This Practice Note is for use when determining applicable law where the contract was entered into on or after 17 December 2009.This Practice Note...
Latest Ireland - Corporate Precedents
GeneralThis environment, health and safety (EHS) due diligence questionnaire will help obtain key EHS information about the target’s business and...
Strictly private and confidentialTo: [Insert seller name][Insert potential seller address] (the Seller)FAO: [insert name of relevant contact at the...
This Precedent is an ordinary resolution of the shareholders of a limited company having a share capital that is proposing to consolidate its shares...
This Precedent is an ordinary resolution of the shareholders of a limited company having a share capital that is proposing to increase its authorised...
This Precedent is a notice of an annual general meeting of a private company limited by shares.The notice provisions are as follows:—an annual general...
Featured Ireland - Corporate content
Ireland—Designated activity company (DAC)
Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the...
Ireland—Public limited company (PLC)
Ireland—Public limited company (PLC)What is a public company limited by shares?A public company limited by shares (PLC) is a legal entity which is...
Ireland—Governing law clause
This Precedent is a governing law clause, sometimes known as an applicable law clause or a choice of law clause. The governing law clause is...
Ireland—Written resolutions (sole director)
This precedent provides a simple template for the sole director of a private company limited by shares to pass one or more written resolutions.The...
Ireland—Counterparts clause
Ireland—Counterparts clauseCounterpartsA counterparts clause is a common boilerplate clause which provides that the parties to an agreement may...
Ireland—Company capital and its maintenance
Ireland—Company capital and its maintenanceA company’s capital means the sum of share capital and undenominated capital. A company’s share capital...
Ireland—Letter—resignation from directorship—private company limited by shares
This Precedent is a sample resignation letter for a director resigning from a private company limited by shares, registered in Ireland.The...
Ireland—Written resolutions (directors)
Ireland—Written resolutions (directors)To: The Directors[insert company name][insert company address]Written resolutionsThis Precedent sets out a...
Ireland—Letter to act as a director
Ireland—Letter to act as a directorIreland—Letter—consent to act as a directorThis is a precedent consent to act as a director letter from an...
Ireland—Directors’ declaration—summary approval procedure
Ireland—Directors’ declaration—summary approval procedureRegistrationIn order for the summary approval procedure (SAP) to be valid, a copy of this...
Ireland—Section 110 companies—use and associated tax considerations
Ireland—Section 110 companies—use and associated tax considerationsIreland’s Section 110 RegimeIreland has established itself as one of the most...
Ireland—Domino’s pizza to buy Irish franchisee in €92m deal
The UK arm of Domino's said that it has signed a binding agreement to acquire the remaining 85% that it does now own in Shorecal Ltd, the largest...
Ireland—Resolution to approve substantial property transaction
Ireland—Resolution to approve substantial property transactionThis Precedent contains two alternative resolutions that may be used by a company to...
Ireland—Substantial transactions in respect of non-cash assets
Ireland—Substantial transactions in respect of non-cash assetsSection 238—backgroundThe Companies Act 2014 (Ireland) (CA 2014 (IRL)) contains...
Ireland—Form of proxy for a general meeting of a private limited company
Ireland—Form of proxy for a general meeting of a private limited companyThis Precedent sets out standard wording for a form of proxy for a general...
Corlytics acquires Deloitte UK RegTech platform
As part of the acquisition, Deloitte UK partner and head of RegTech Kent Mackenzie is joining Corlytics as its chief operating officer.'The Corlytics...
Ireland—Resolution—appointment of director—private company limited by shares
Ireland—Resolution—appointment of director—private company limited by sharesThis is a precedent ordinary resolution to appoint a director of a private...
Ireland—Board minutes—summary approval procedure
Ireland—Board minutes—summary approval procedureThese precedent minutes of a meeting of the directors of a private company limited by shares are to be...
Associated legal terms
In pari delicto
In pari delicto is a Latin expression used when both parties are equally at fault in relation to unlawful, fraudulent, or seriously wrongful conduct. In practice, it most often arises where a claimant seeks a remedy (such as damages, restitution, or contribution) but the court finds the claimant’s own illegality or wrongdoing is as serious as, or greater than, the defendant’s.
The phrase is not generally defined in statute; its content and limits are developed mainly through case law. Courts in England and Wales, Scotland, Northern Ireland and Ireland use the concept when applying illegality defences, equitable principles, and rules on unjust enrichment, contribution and partnership disputes.
Key features include: (i) relative blameworthiness – assessing whether the parties are “in equal fault”; (ii) the effect that serious illegality may bar or limit relief; and (iii) policy considerations, including deterrence of illegal transactions and maintaining the integrity of the legal system.
Usage is broadly consistent across the UK and Ireland, though the precise formulation and weight given to in pari delicto can differ depending on the local approach to illegality, equity and public policy in each jurisdiction’s appellate case law.
London approach
Under the leadership of the Bank of England (BoE), UK banks developed a set of informal guidelines on a collective process for voluntary workouts to restructure debts of corporates in distress, while maximising their value as going concerns.
Relevant benefit accrual
The test that is applied to those who have registered for enhanced protection to ensure that their benefits have not grown above the prescribed limits set by HMRC.
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