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PRACTICE NOTES
This Practice Note considers what is a fatal injury action, in what circumstances such an action may arise, who is eligible to bring a claim and the different types of damages which may be recoverable. It examines Part IV of the Civil Liability Act 1961 (Ireland) (CLA 1961 (IRL)) which governs the law in this area in relation to fatal injuries. What is a fatal injury action? In circumstances where a person dies as a result of the negligent or wrongful act of another individual or individuals, it is possible to bring a claim against the alleged wrongdoer or wrongdoers, also referred to as a fatal injury action. Fatal accidents may occur in many ways such as a road traffic incident or a fatal incident at work. CLA 1961 (IRL), s 48(1) provides as follows: ‘where the death of a person is caused by the wrongful act of another such as would have entitled the party injured, but for his death, to maintain an action and recover damages in respect thereof, the person who
PRECEDENTS
Fee letter This is a precedent fee letter for use by the lender of a bilateral facility to document any upfront fee associated with the making of a loan. Fees payable under bilateral facilities are generally limited (eg to an upfront fee and a commitment fee). Syndicated facilities usually involve a wider range of fees including, for example, an arrangement fee and various agency fees. In a bilateral facility, it is common to set out details of any applicable fees in the facility agreement itself but if the lender wants to sell down the loan at a future date, it may want to keep details of any upfront fee confidential from any potential transferee by setting them out in a separate side letter. Lender’s perspective on a fee letter Setting out any fees in a fee letter ensures that the fees remain confidential as between the borrower and the lender. This is particularly important where the lender intends to sell down the loan at a future date. It is
NEWS
The Department of Finance published a feedback statement on 8 May 2025 addressing the implementation of national discretions contained within European Union Directive 2024/927. The statement outlines Ireland's approach to exercising the discretionary elements permitted under the directive, providing guidance for regulated entities on how these EU requirements will be applied within the Irish legal framework.
NEWS
The Department of Finance published the General Scheme of Finance (Local Property Tax) (Amendment) Bill 2025 on 1 April 2025, introducing changes to Local Property Tax (LPT) from 2026. The bill establishes a new five-year valuation period starting 2026, widens valuation bands by 20%, and introduces a 0.0906% base rate. The legislation increases local authorities' power to vary LPT upwards to 25%, makes Eircodes mandatory on returns, and updates deferral thresholds for inflation. The changes aim to maintain 96% of properties in their existing bands while generating 8% additional yield for local authorities.
NEWS
The Department of Finance has agreed in principle to Allied Irish Banks (AIB) Group plc's €1.2bn share buyback proposal, subject to shareholder approval and market conditions. The off-market purchase transaction is expected to complete after AIB's Annual General Meeting on 1 May 2025. The buyback aims to reduce the state's shareholding by 8 percentage points from its current position of just under 12% to approximately 3%. The agreement comes alongside expected dividend payments of €100m due to the state in May 2025. William Fry LLP is advising the Department of Finance on the transaction.
PRACTICE NOTES
Introduction Section 82 of Companies Act 2014 (Ireland) (CA 2014 (IRL)) is a key element of the capital maintenance framework for Irish companies and came into force in Ireland on 1 June 2015. It prohibits the provision, by an Irish company, of financial assistance for the purpose of an acquisition made or to be made by any person of any shares in that Irish company, or in that company’s holding company. CA 2014 (IRL), s 82 replaced section 60 of Companies Act 1963 (Ireland) (CA 1963 (IRL)) which contained a slightly broader restriction, prohibiting not only the provision of financial assistance by an Irish company for the purpose of such an acquisition, but also the provision financial assistance by an Irish company in connection with such an acquisition. This Practice Note covers the current regime. It outlines key aspects of the scope of CA 2014 (IRL), s 82, three of the most commonly used exemptions pursuant to which an Irish company is permitted to give financial assistance, and the consequences
PRECEDENTS
This is a precedent set of minutes of the first board meeting of the directors of a bespoke private company limited by shares. This Precedent should be amended to fit the circumstances of each individual case. COMPANY NUMBER: [insert number] [insert company name] LIMITED Minutes of a meeting of the board of directors (the Meeting) of [insert full name of company] (the Company) Some company boards may opt to hold their meeting on an electronic or virtual platform, or to hold a hybrid meeting where some participants gather in one or more physical locations, and others attend virtually. Companies may therefore wish to consider the most appropriate wording here. Attendance at the meeting As noted in relation to location, board meetings may take place in a physical and/or virtual context. The company’s constitution should be examined, and if necessary amended, to ensure that meeting formalities are constitutional. Pursuant to section 161(6) of the Companies Act 2014 (Ireland) (CA 2014 (IRL)), unless disapplied in the company’s constitution, it is not necessary for directors
PRACTICE NOTES
Fixed-term employees are those whose employment is agreed to end on a particular date in the future or upon the occurrence of a specific event. They differ from employees who have contracts of indefinite duration whose employment will continue until terminated either by the employer or by the employee. This Practice Note provides an overview of the rules applicable to fixed-term employees in Ireland and the essential aspects of fixed-term employment for practitioners to understand. Background legislation Similar to much of the employment law in Ireland, the legislation which gives rise to the bulk of protection of fixed-term employees is grounded in EU law. Council Directive 1999/70/EC of 28 June 1999 concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP (the Fixed-Term Work Directive) was implemented into Irish law under the Protection of Employees (Fixed-Term Work) Act 2003 (Ireland) (PE(FTW)A 2003 (IRL)). PE(FTW)A 2003 (IRL) sets out the requirements on employers to ensure there is no less favourable treatment of fixed-term employees when compared with permanent employees. These requirements
CHECKLISTS
This Checklist sets out employers’ considerations regarding policies and requests for flexible working arrangements. Flexible work request checklist This Checklist sets out important considerations for employers at three points relating to flexible working: (i) creating a policy, (ii) considering a request and (iii) communicating a response to a request. It may be advisable for employers to devise both a hybrid and flexible working policy simultaneously. Employers should take note of the definition of flexible working. The Workplace Relations Commission (WRC)’s Code of Practice for Employers and Employees—Right to Request Flexible Working and Right to Request Remote Working (the Code) defines a a flexible working arrangement as being: ‘… a working arrangement where an employee’s working hours or working patterns are adjusted, including through the use of remote working arrangements, flexible working schedules or reduced working hours.’ Creating a policy Employers are advised to create a policy regarding flexible work requests, and to communicate this policy to its workforce. By setting out a policy, employers provide themselves with the opportunity to establish the framework for such
NEWS
The Minister for Foreign Affairs and Trade held talks with European Union (EU) Commissioner for Trade and Economic Security on 16 June 2025 regarding ongoing EU-US trade negotiations. The discussion covered recent positive developments in trade talks, potential EU rebalancing measures, and tariff concerns. The Irish minister reported prior consultation with United States (US) Trade Representative Jamieson Greer, emphasising Ireland's support for the EU's negotiating position while advocating for a mutually beneficial agreement that protects EU interests.
PRECEDENTS
This Precedent sets out standard wording for a form of proxy for a general meeting of a private company limited by shares. A shareholder’s right to appoint a proxy is governed by statute and the company’s constitution. The lawyer should always check the company’s constitution to see if they contain any more extensive provisions about the appointment of proxies. There is no statutory obligation for a company to provide its shareholders with a proxy form when convening a general meeting, although the constitution of the company may contain an obligation to do so, however the company may not issue proxy forms to only some of the members entitled to vote by proxy at the meeting. Any officer which knowing and intentionally permitted the issue of proxy forms to only some of the members entitled to vote by proxy will be guilty of a category 3 offence. If the issue of the proxy form is issued at the request of the member, and the form of proxy is
PRACTICE NOTES
This Practice Note sets out the related but distinct legal regimes applying to freedom of information (FOI) and access to information on the environment in Ireland. It explains the scope of each regime, the principal grounds for refusing access, the procedures for making and reviewing requests, and the available review and appeal routes. Freedom of information law in Ireland is governed by the Freedom of Information Act 2014 (Ireland) (FIA 2014 (IRL)). Separately, access to certain environmental information is governed by the SI No 133/2007 European Communities (Access to Information on the Environment Regulations 2007 (Ireland) (SI 133/2007 (IRL)) (as amended). In this Practice Note, ‘FOI’ and ‘AIE’ are used as shorthand for freedom of information and access to information on the environment, respectively. Scope of FOI and AIE laws For FOI, the basic principle is that any individual, no matter what their motivation or what capacity they act in, is entitled to receive access to records held by public bodies. For AIE, any natural or legal person no matter what