This Practice Note summarises a number of key and illustrative cases relevant to claims involving company directors. It is intended to provide an illustration of the diverse range of actions and issues which can arise in proceedings involving directors, with particular focus on decisions from recent years, and therefore not all key cases relevant to claims concerning directors will be included. For guidance on remedies available under the Companies Act 2014 (Ireland) (CA 2014 (IRL)), see Practice Note: Ireland—Court applications under the Companies Act 2014 (Ireland). Case Details and analysis Judgment date Case summary District Court (Dublin) Corporate Enforcement Authority (CEA) prosecution update: Alan Harford and Lorraine Harford (Northsidemotorpark Limited investigation).Charges: alleged failure to keep adequate accounting records contrary to CA 2014 (IRL), s 281 (five offences each).(No judgment/neutral citation: sent forward for trial on indictment—procedural step only.) 6 January 2026 (court appearance) The CEA reports that Alan Harford and Lorraine Harford appeared before Dublin District Court on 6 January

A company with a share capital may have different classes of shares, which may confer different rights on the holders with different nominal values and/or currencies attaching to each class. A company limited by guarantee (‘CLG’) means a company which does not have a share capital. A CLG may have separate classes of members with different rights. The existence of different classes of shares or different classes of members in a company may give rise to the existence of class rights. If class rights exist, they may only be varied as permitted by the Companies Act 2014 (Ireland) (CA 2014 (IRL)). What different types of share might a company with a share capital have? Shares in a private company limited by shares (‘LTD’) will always have a fixed nominal value (as required by CA 2014 (IRL), s 66) and will usually be given a designation (eg ordinary shares of €1.00 each). The nominal (or par) value

This Precedent is a sample clause setting out details regarding a probationary period (also known as a probation period or trial period), to be included in a contract of employment. The provision for a probationary period allows the employer to assess the suitability of a newly-appointed employee for the role they have been appointed into and to terminate the employment contract on shorter notice than it would otherwise be able to do under the contract if it is apparent that the employee is unsuitable, or if the employer has changed its mind about the appointment. For an employee with less than 13 weeks continuous service there is no minimum statutory notice requirement. The notice period specified must be not less than one week if the employee has a minimum of 13 weeks continuous service, in order to satisfy the requirements of the minimum statutory notice period The prescribed particulars of employment that must be set out in a written statement include any probationary period (defined as a temporary period specified in the contract of employment or

Where the employer has a written policy on external statements, refer to it and ensure it is consistent with this clause. The employer should in any event have in place approval procedures, so that decisions about public statements are taken by the appropriate manager(s), and are as consistent as possible. 1 Public statements 1.1 You shall not at any time after the termination of your employment represent yourself as being interested in or employed by or in any way connected with the Employer[ or any Group Company] or its[ or their] business[es] or use the name of the Employer[ or any Group Company] (or any similar name) in connection with any business. Clause 1.2 Consider who is the appropriate senior person to take clearance decisions. The same issue should be considered in relation to clause 1.3.1 (statements to the media) below. 1.2 During your employment, you shall obtain prior clearance from the Employer's [head of media relations]: 1.2.1 before

This clause needs to reflect the employer’s existing procedures/systems, and actual practice in terms of employee supervision. The point of having a reporting procedure in the contract of employment is to put positive reporting obligations on the employee, so that the employer is aware of what the employee is doing, and has a better chance of supervising their work and dealing with any mistakes. 1 Reporting procedure 1.1 You will report to [insert job title of supervisor or manager] (your ‘Manager’). You must: Clause 1.1.1—reporting activities Check whether the employer has specific reporting procedures or policies (eg monthly reporting on sales) and, if so, include an obligation on the employee to comply with

[Law firm’s letterhead] [Addressed to client] Ireland—Client letter explaining the tax covenant and tax warranties This Precedent can be used by a tax lawyer to accompany the first draft of the tax covenant and tax warranties when they are sent to the client. The letter provides a brief explanation of the purpose of the tax covenant and the tax warranties, outlines certain key provisions included in the tax covenant, as well as a list of specific questions to obtain instructions from the client. The letter is drafted neutrally and can be tailored to suit being sent to the buyer or the seller. Generally, the position articulated in the letter reflects market standard and is reasonably balanced. This letter could be sent by post or as an attachment to an email. Although most tax covenants are fairly standard, this Precedent will need to be amended to suit the specific circumstances of the particular transaction in question since the letter must accurately reflect: • the provisions actually included in the draft tax covenant and warranties, and

The Department of Climate, Energy and the Environment has launched a public consultation running from 3 September to 10 October 2025 on National Territory Mapping for Renewable Electricity. The consultation aims to fulfill requirements under EU Renewable Energy Directive 2023/2413 (RED III), which mandates member states to identify areas for renewable energy installations to meet the EU's 42.5% renewable energy target by 2030. Stakeholders are invited to provide input on territory mapping under Article 15b and the designation of Renewable Acceleration Areas under Article 15c.

1 Introduction For further general information see Ireland—Managing the employment relationship—overview. Please note that any reference in the body of this document to ‘SI 146/2000 (IRL)‘ is a reference to SI No 146/2000 Industrial Relations Act, 1990 (Code of Practice on Grievance and Disciplinary Procedures) (Declaration) Order, 2000 (Ireland). Introduction 1.1 The code of conduct (the ‘Code of Conduct’) and the disciplinary procedure (the ‘Disciplinary Procedure’) set out below are designed to ensure that all employees of [insert name of employer] (the ‘Company’) are treated fairly and consistently, to ensure the efficient and safe performance of work and to promote the maintenance of good relations between colleagues and between employees and their managers. 1.2 Paragraph 1.2—Introduction The section in square brackets will be relevant where there has been prior consultation with the staff. Probationary Dismissals An issue which comes up regularly is that of a dismissal during an employee’s probationary period. In the Court of Appeal decision of O’Donovan, the Court confirmed that a probationary employee is not entitled to fair

Also known as a 'letter of comfort' or a 'letter of responsibility', the aim of a comfort letter is to give its recipient comfort or reassurance that the provider of the letter will support the obligations of a third party (in this case, the borrower). Comfort letters are sometimes used in finance transactions where a parent company of the borrower gives comfort to the lender in connection with the borrower's financial obligations. Whether a comfort letter is legally binding or not depends on its wording, which must be considered in light of the surrounding circumstances. For more information on comfort letters in general, see Practice Note: Ireland—Comfort letters. There are certain indicators which would lead the parties and an Irish court to determine that a comfort letter is binding. It is helpful to consider these when drafting a comfort letter. For example: • check if both the comfort letter provider and the lender are required to sign the letter (usually the comfort letter provider would sign the letter and the

Comfort letter—non-binding This is a precedent non-binding comfort letter. It can be used in conjunction with a facility agreement where the parent company of the borrower gives comfort to the lender in connection with the borrower’s financial obligations. Also known as a 'letter of comfort' or a 'letter of responsibility', the aim of a non-binding comfort letter is to give its recipient comfort or reassurance that the provider of the comfort letter will support the obligations of a third party (in this case, the borrower). This precedent letter aims to establish a non-legally binding obligation on the comfort letter provider, ie, it creates a mere moral obligation as opposed to a legal obligation. Whether a comfort letter is legally binding or not depends on its wording, which must be considered in light of the surrounding circumstances. Usually a comfort letter just contains statements of intention or policy, which do not have any legal force. Lenders consider it to be of some benefit if they have a comfort letter, even though the letter

Comfort letters are encountered in finance transactions relatively often. They take different forms and it is important from both the lender's perspective and the comfort letter provider’s perspective to understand their legal effect. Use of comfort letters in finance transactions Comfort letters are often used in finance transactions where the lender is not able to obtain a guarantee. For information on guarantees, see: Ireland—Guarantees—overview. Comfort letters are generally issued by a parent or holding company giving 'comfort' to a lender about their support for a subsidiary in the context of a finance transaction. Comfort letters can vary widely in their effect and it is important for the parties to be clear and specify at the outset what kind of letter is being issued and whether it is intended to be legally binding upon the provider or not. Comfort letters are generally not legally binding. It is rare to come across a comfort letter that is intended to be legally binding. Non-legally binding comfort letters A non-legally binding comfort letter will typically:

This Checklist identifies the key factors to consider when commencing proceedings and serving documents in Irish civil proceedings within the jurisdiction of Ireland. It should be read alongside Practice Notes: Ireland—Starting a civil action and Ireland—Service of proceedings in Ireland. For guidance on proceedings involving parties outside Ireland, see Practice Notes: • Ireland—Starting a civil action • Ireland—Cross-border litigation • Ireland—Jurisdiction in civil litigation • Ireland—Service of proceedings outside Ireland • Ireland—Enforcement of foreign judgments in Ireland Preliminary considerations Action Comments Assess appropriate court jurisdiction Determine whether, depending on value, the claim should be issued in the District Court (up to €15,000), Circuit Court (up to €75,000 or €60,000 for personal injury), or High Court (above those thresholds). Identify correct court area (for proceedings in the District or Circuit Court) Select the appropriate District or Circuit Court area. This is determined by the type of claim being brought.For practical guidance on starting a contractual claim, see Practice Note: Ireland—Starting a breach of contract claim.For practical guidance on starting a professional