Mergers and Acquisitions

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This subtopic provides guidance on mergers and acquisitions in Ireland.

This subtopic contains the following guidance:

  1. •

    Practice Note: Lexology Panoramic: Merger Control, an international analysis in key areas of law and policy on the area of Merger Control over a range of jurisdictions

  2. •

    Practice Note: Ireland merger control, a conversation with Cormac Little SC, partner and head of the Competition & Regulation Unit, at Dublin-headquartered law firm William Fry LLP on key issues on merger control in the Republic of Ireland

  3. •

    Precedent: Ireland—Heads of terms—private M&A—share purchase, a heads of terms (HoTs), for use at the outset of a private M&A share purchase transaction in Ireland. It may also be known as a letter of intent (LoI),

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Latest Ireland - Corporate News

Amendment of small company audit exemption

Ireland—Corporate analysis: This article, was written by A&L Goodbody LLP's Corporate & M&A Team. Under a statutory provision commenced on 16 July 2025, small companies will no longer lose their audit exemption after one failure to file in compliance with the Companies Act 2014 within a five-year period.

Commission recommends voluntary sustainability reporting standard for SMEs

The European Commission has issued a recommendation adopting a voluntary sustainability reporting standard for small and medium-sized enterprises (SMEs). Developed by European Financial Reporting Advisory Group (EFRAG), the standard aims to reduce administrative burdens and improve SMEs’ access to sustainable finance. It supports companies outside the scope of DIRECTIVE (EU) 2022/2464 (Corporate Sustainability Reporting Directive (CSRD)) by easing information requests from larger undertakings. A formal delegated act to establish the standard is expected to follow, subject to ongoing legislative negotiations.

PHP says £1.8bn assura takeover cleared by Irish regulator

Law360, London: Primary Health Properties said that its planned £1.79bn takeover of rival NHS landlord Assura PLC has gained foreign direct investment clearance in Ireland, completing the necessary regulatory approval process for the acquisition to go ahead.

Irish hotel group backs €1.4bn sweetened buyout bid

Law360, London: Irish hotel group Dalata said 15 July 2025 that it has backed an increased €1.4bn cash offer from a Scandinavian consortium of property investors, finding that the bid topped its highest market capitalisation since it listed in 2014.

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