Gain in-depth insights and practical guidance on the structuring and management of business entities in Ireland with our comprehensive resources. Designed for legal professionals, this topic uncovers the nuances of various Irish business vehicles, from private limited companies to partnerships and beyond. Enhance your expertise with detailed analysis and stay ahead in the ever-evolving corporate landscape.
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...
Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)), and is defined as:•a private company limited by shares with the capacity, including the power, to do only
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
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
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
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