Ireland Employment analysis: This article, written by Niamh Fennelly, of counsel at Arthur Cox LLP (Employment), notes that the European Commission...
Ireland—Employment analysis: This article, written by Louise O’Byrne, Partner (Employment), of Arthur Cox LLP, outlines the practical steps employers...
Ireland—Employment analysis: This article, written by Kevin Langford, Partner (Employment), of Arthur Cox LLP, notes that for the first time in twenty...
Ireland—Employment analysis: This article was written by A&L Goodbody’s Asset Management and Investment Funds team. It explains that the Forced Labour...
Ireland—TUPE—Information and consultationThis Practice Note explains the obligations and procedures regarding information and consultation arising...
Ireland—Making a complaint to the Workplace Relations Commission (WRC)This Practice Note sets out the background to the establishment of the Workplace...
Ireland—Employment—Letter—Employee Offer LetterGeneralThis Precedent is a sample initial employee offer letter outlining only the basic terms upon...
Ireland—Employment horizon scanner 2025This employment horizon scanner tracks the progress of Irish legislation (including Bills in progress, Acts in...
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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