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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—Property analysis: This article was written by Simon Hannigan and Fintan Clancy of Arthur Cox LLP....
The Commission has published its eighth omnibus 'simplification' package, targeting environmental legislation in the areas of industrial emissions,...
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
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
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
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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