This subtopic sets out the key considerations when bringing or defending a defamation claim or a professional negligence claim.
Practice Note: Ireland—Defamation Law—an overview of the Defamation Act 2009 provides an overview of the Defamation Act 2009 (Ireland) (DA 2009 (IRL)). It considers the elements of the tort of defamation. It introduces the defences to a claim for defamation, the offer of amends procedures, reliefs available under DA 2009 (IRL). It also examines the reforms to DA 2009 (IRL)
Practice Note: Defamation and reputation management—Ireland—Q&A guide contains a jurisdiction-specific Q&A guide to defamation and
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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
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
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