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.
The European Securities and Markets Authority (ESMA) has published a call for evidence (CfE) presenting a data-driven analysis of the evolution of...
EU Law Analysis: On 26 February 2025, the Commission published the first of its omnibus simplification packages containing a proposal to substantially...
Ireland-Corporate analysis: This article, written by Ciaran Flynn, Head of Governance and Consulting Services, and Emma Hickey, Associate Director,...
Ireland—Commercial & Corporate analysis: This article, written by A&L Goodbody’s EU, Competition & Procurement Team, notes that in a line of recent...
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...
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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