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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...
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
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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