Understanding the responsibilities and duties of company directors in Ireland is crucial for ensuring compliance and effective governance. This guidance delves into the legal frameworks, statutory obligations, and best practices for directors, offering practical advice to navigate the corporate landscape and mitigate potential risks.
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...
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)What is a public company limited by shares?A public company limited by shares (PLC) is a legal entity which is...
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...
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...
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
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
0330 161 1234