Legal Updates & Insights: P144 -A&L Goodbody LLP

Legal Updates & Insights

  • article

    IR35 compliance: HMRC’s ‘soft landing’ approach changed on 6 April 2022 – are you prepared?

    Off-payroll working (IR35) rules have continued to be a source of confusion and frustration for employers and contractors alike since the government introduced new rules on 6 April 2021 designed to crack down on disguised employment through personal service companies (PSC).

    Belfast
  • publication

    The Canon decision and gun-jumping under the Irish merger control rules

    Last month in Canon v Commission (Case T-609/19), the EU's General Court upheld the European Commission's €28m fine on Canon in 2019 for gun-jumping in relation to its two-step acquisition of Toshiba Medical Systems Corporation (TMSC).

    Corporate & M&A
  • article

    European Commission’s proposals on the DEBRA Directive – introducing a tax deduction for equity funding

    On 11 May 2022, as part of the EU's strategy on business taxation, the European Commission released a proposal for a directive providing for a debt-equity bias reduction allowance (the DEBRA Directive).

    Tax
  • article

    Global business mobility: A game changer for your growth in Northern Ireland

    As part of his Autumn Budget, Chancellor Rishi Sunak announced plans for three new visa routes, designed to attract the best and brightest talent to the UK.

    Employment & Incentives Belfast
  • article

    Use of CCTV in disciplinary processes: New ruling from the Court of Appeal

    In Doolin v DPC [2022], the Court of Appeal examined the use by an employer of CCTV footage for disciplinary purposes.

    Employment
  • publication

    The Subsidy Control Act and the future of State aid in Northern Ireland

    The Subsidy Control Act (SCA) has recently received Royal Assent.  This clears the way for the UK's new post-Brexit alternative to State aid to commence from the autumn of this year. 

    Belfast
  • publication

    European Commission responses to SFDR/Taxonomy queries

    The European Commission provided answers to a number of questions in relation to the applicability of the Sustainable Finance Disclosure Regulation and the Taxonomy Regulation. We highlight in this publication some of the key points for Irish fund management companies and investment funds.

    Asset Management & Investment Funds
  • Article

    Asset Management & Investment Funds: EU & International Developments – May 2022

    Ukraine, ESG, SFDR, CSA on costs and fees, ESMA speech, performance fees, AIFMD , PRIIPs, CBDF, costs, MMFR, DORA, non-bank lending, BMR, distance marketing, negative news screening

    Asset Management & Investment Funds
  • Article

    Asset Management & Investment Funds: Irish Practice Developments - May 2022

    Side pockets, new 30 June filing deadline for impacted in-situ PCF roles, CBI markets updates, updated UCITS regulations for PRIIPs KID, extension of COVID-19 interim company law flexibility measures.

    Asset Management & Investment Funds
  • article

    Data Subject Access Requests – Five top tips for processing a request

    Data Subject Access Requests, or DSARs, can be a thorn in the side of any organisation. ALG Solutions has assisted our clients on hundreds of DSARs over the last few years.

    ALG Solutions
  • audio

    The Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms) Act 2022 – key compliance steps

    As highlighted in our previous publication, driving fair outcomes for consumers is a key financial regulation priority of the Central Bank of Ireland (CBI) this year.

    Financial Regulation
  • article

    Irish EPA publishes finalised EIAR Guidelines

    The Environmental Protection Agency (the EPA) has recently published its finalised Guidelines on the information to be contained in Environmental Impact Assessment Reports (the Guidelines).

    Environmental & Planning