Ireland—Property analysis: This article, written by Brian O’Rourke, partner (Real Estate), Deirdre Barrett, partner (Real Estate) and Deirdre Sheehan,...
Ireland-Dispute Resolution analysis: The Supreme Court dismissed the tenant’s appeal concerning ownership of six Harry Clarke stained-glass windows in...
Ireland-Property analysis: This article, written by Aaron Boyle, partner (Energy and Planning), of Arthur Cox LLP, outlines the government’s Critical...
EU Law analysis: This News Analysis provides a round-up of key developments in the EU in 2025 and looks ahead to what’s coming up in 2026....
Ireland—General Conditions of Sale 2023 (Revised) EditionThe Conditions of Sale 2023 (Revised) Edition was published on 16 April 2024 and amends the...
Ireland—Completion declarationsIn property transactions there a number of statutory declarations and certificates that are required to be provided on...
Ireland—Solicitor's statement—power of attorneyThis is a precedent solicitor's statement confirmation in accordance with the requirements of Legal...
Ireland—Building energy performance (BER) certificates and display energy certificates (DECs) for commercial propertyHow do BER certificates / DECs...
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
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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