This Overview is a guide to the content within the Contracts subtopic, with links to appropriate materials.
This subtopic contains the following Checklists:
Ireland—Option agreements—acting for the vendor—checklist highlights issues to be considered by the seller when drafting or negotiating a property call or put option agreement, including how the option may be triggered, the mechanism for calculating the price of the land and VAT
Ireland—Option agreements—acting for the purchaser—checklist highlights issues to be considered by the purchaser when drafting or negotiating a property call or put option agreement including calculation of the option fee, VAT and stamp duty and pre-conditions such as obtaining planning permission for the land
Ireland—Initial contract considerations—checklist provides guidance to drafters of contracts and their clients on the initial contract considerations when entering into contracts generally
Ireland—Property related pre-completion and completion steps in real estate finance transactions—checklist outlines key steps for both the lender and borrower in pre-completion and post-completion phases of real estate finance transactions, including title, insurance, registration, and undertakings
Ireland—Purchaser’s contract negotiation guide—purchaser’s initial checklist for contract negotiation assists purchaser in reviewing the initial draft of a commercial property purchase...
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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....
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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