Ireland-Employmentl analysis: This article, was written by Triona Sugrue of A&L Goodbody LLP discussing the current status of Ireland’s phased...
Ireland-Employment analysis: This article was written by Aisling Muldowney, Emer Murphy & Kate Heneghan of A&L Goodbody LLP. In this article, we...
Ireland—Employment analysis: This article, was written by A&L Goodbody LLP’s Pensions Team. The introduction of the State’s automatic retirement...
Ireland—Employment analysis: This article, written by A&L Goodbody’s Employment and Disputes & Investigations Team, examines the legal and...
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...
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
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
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