This Practice Note provides an introduction to some of the key Irish legal and tax issues which arise for consideration when implementing a share scheme in Ireland (both in the context of implementing a new share scheme at the level of an Irish incorporated holding company or rolling out a non-Irish share plan to Irish participants). Tax The tax treatment of most forms of incentivisation is not particularly advantageous for employees or directors based in Ireland, as marginal rates of income tax, USC (universal social charge) and employee PRSI (social security) apply. However, where commercially feasible and with the appropriate protections in place, there are more tax-efficient structures that may be worth considering, including: • restricted shares: if the shares that the employees receive qualify as ‘restricted shares’ (often referred to as ‘clog shares’), there could be a material abatement of up to 60% of the taxable value of the shares for Irish tax purposes. The maximum 60% abatement can be achieved in broad terms if the shares are restricted

Preparatory steps • Outline the complaints/proceedings that are currently active that need to be compromised, eg Workplace Relations Commission (WRC) complaints, civil claim, Data Protection Commission (DPC) complaint etc. • Take note of any processes already invoked, ie grievance/disciplinary process, subject access request, protected disclosures made. • Obtain a copy of employee’s latest contract of employment, any amendments or correspondence which form part of the contract and any company handbook that may be deemed to be part of the contract. Confirm with the employer this reflects the current position. • Confirm details of the continuous service of the employee (start date of employment and dates of any amendments to the contract made during the employment). • Obtain information regarding the employee’s pension: ◦ is it a defined benefit or defined contribution, and ◦ are all of the employer pension contributions paid up to date? • Consider the basis on which the settlement is being paid, ie is it in settlement of a WRC claim, a redundancy payment,

This Precedent Job description and personal specification—law firms will help you take a considered and consistent approach to preparing a job description/personal specification for recruiting new staff for your firm. It is important to draft the personal specification carefully as this will be used to assess candidates as part of the shortlist and interview process. A: The role Information Details Job title Job ref Department Section Reports to Location Remote/hybrid/office-based?(Specify which office, if hybrid or office-based) Grade Salary Employment status [Permanent/fixed term(state start & end date)/temporary/ casual] Job

Law360: A committee of Ireland's parliament objected to a new draft framework for corporate taxation in the EU, saying it oversteps the legal boundaries of EU legislation and undercuts the ability of individual countries to engage in tax competition.

This Practice Note provides guidance on what a default judgment is (also referred to as judgment in default, judgment in default of appearance and judgment in default of defence) and the conditions that must be satisfied before a court can enter default judgment. It considers the procedure for obtaining a default judgment. It also provides guidance on unless orders, the circumstances in which the court must set aside a default judgment and the provisions that apply when seeking to enforce a default judgment. What is a default judgment? Judgment in default or ‘default judgment’ is judgment which is entered by the court in circumstances where, for example, the defendant to a claim has failed to respond to a claim by entering an appearance or delivering a defence within the prescribed time. Judgment is entered by the court without a trial having taken place and without the court considering the merits of the claim itself. SI 15/1986 (IRL), Order 27, Rule 1, Rules of the Superior Courts provides that in circumstances where a

This Practice Note provides guidance on the effect and nature of a judgment. It considers the difference between interlocutory rulings and final judgments and looks at when a final judgment can be amended or varied. It also examines other final remedies available to the court such as striking out proceedings for delay or want of prosecution, the court’s jurisdiction to strike out a pleading if it discloses no reasonable cause of action or answer or where the action or defence is frivolous or vexatious. It considers when the court can dismiss proceedings for want of prosecution for failure to make discovery. It also examines the court’s power to grant Isaac Wunder Orders. What is a judgment? A judgment is a decision obtained in an action and reflects the court’s final ruling on the merits of the matters in issue in the proceedings. ‘Judgment’ can therefore be understood as an umbrella term for any final determination, which can potentially take various forms which are addressed below. Is a written judgment required? Ultimately,

Ireland-Dispute Resolution analysis: This article, written by Robert Rooney of Mason Hayes and Curran Ireland, explores a decision of the High Court in K&J Townmore Construction Ltd v Damien Keogh.

This Practice Note considers the different types of grounds for judicial review, focusing primarily on the following grounds of review: legitimate expectation, irrationality (including unreasonableness or disproportionality), procedural impropriety and illegality. What is judicial review? Judicial review proceedings are brought before the High Court. However, if an applicant seeks to appeal this decision, the matter may be heard by the Supreme Court. For further guidance on appeals to the Supreme Court, see Practice Note: Ireland—Civil appeals to the Supreme Court. Decisions which are frequently judicially reviewed often emanate from tribunals and administrative bodies such as the Workplace Relations Commission (WRC) and An Bord Pleanála. Decisions which affect constitutional and human rights such as the deportation of asylum-seekers are also frequently judicially reviewed. Judicial review enables the court to review the legality and manner in which an administrative decision is made, rather than the substance of the decision. In the Supreme Court decision of Sweeney v District Judge Fahy, Clarke J outlined at paragraph 3.6 that, ‘judicial review is fundamentally

This Practice Note outlines the general procedure in the High Court in an application for judicial review. It considers who can make an application for judicial review, time limits for bringing a judicial review claim and the procedure for seeking leave to make an application for judicial review. It also considers how to respond to an application for judicial review, how to amend pleadings in a judicial review action and public interest interventions. Governing provisions for Irish judicial review proceedings Judicial review (convention) proceedings are governed by SI 15/1986 (IRL), Order 84, Rules 18–25 Rules of the Superior Courts. Who can make an application for judicial review? SI 15/1986 (IRL), Order 84, Rule 20(5), Rules of the Superior Courts provides that the court shall not grant leave for judicial review unless it considers that the applicant has a ‘sufficient interest’ in the matter to which the application relates. Judicial Review is focused on decisions made by bodies when they are performing a ‘public function’. Historically, the courts took a strict

This Practice Note considers the remedies available in judicial review proceedings including certiorari, mandamus, prohibition, quo warranto and declaratory relief. It explains the discretionary nature of judicial review remedies and also considers when a court can award damages in a judicial review action. Judicial review is a mechanism by which an application can be made to the High Court to challenge the decision-making processes of administrative bodies and lower courts. For guidance on other aspects of judicial review in Ireland, see Practice Notes: • Ireland—Judicial review—making an application • Ireland—Judicial review—grounds of challenge Remedies which may be sought by way of judicial review The purpose of judicial review is to provide a remedy to persons who claim their rights have been prejudiced by an administrative decision which has not been taken in accordance with law or the principles of constitutional justice. SI 15/1986 (IRL), Order 84, Rules of the Superior Courts establishes the procedure for judicial review. SI 15/1986 (IRL), Order 84, Rule 18(1), Rules of the Superior Courts sets out the

For a checklist with guidance on how to determine whether an Irish court has jurisdiction to deal with the specific civil disputes, see: Ireland—Determining jurisdiction in civil litigation—checklist. This Practice Note provides an overview of the jurisdiction rules which determine circumstances in which the Irish civil courts may hear an action which has an international aspect. It includes guidance on international jurisdiction (under Brussels I (recast), the Lugano Convention and the Hague Convention). It also provides guidance on the position where multiple proceedings are begun in different jurisdictions. Finally, this Practice Note offers practical tips when considering issues of jurisdiction in Ireland. For guidance on: • which specific court an action should be raised in, see Practice Note: Ireland—Starting a civil action • other issues to consider before bringing a civil claim in an Irish court and how to start and progress a civil claim in Ireland, see Practice Notes: Ireland—Starting a civil action and Ireland—Pre-action conduct, and in initiating and case managing a civil

Ireland—Dispute Resolution analysis: Data protection claims can now be brought in the District Court following the commencement of section 77 of the Courts and Civil (Miscellaneous Provisions) Act 2023 (Ireland) on 11 January 2024. The District Court has monetary jurisdiction to hear claims up to €15,000.