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Legal Updates & Insights

  • Article

    Irish Budget 2017 - Tax Bulletin

    There are no major changes in Irish tax policy announced in today's Irish Budget. Its contents reflect the continued recovery in the Irish economy, yet is tempered by the risks inherent in the global economy, particularly the uncertainties of Brexit. We have summarised the more significant announcements.

    Tax
  • Article

    High Court Refuses Petition for Examinership Not Brought in Good Faith

    Background In JJ Red Holdings Limited & Companies Act 2014 [2016] IEHC 524, High Court, Baker J, 15 September 2016, the petitioning Company sought to confirm the appointment of an Examiner which was opposed by the Company's landlord.

    Restructuring & Insolvency
  • Article

    New Irish Share Incentive Reform Announced in Budget 2017

    The Irish Minister for Finance Michael Noonan announced today some very welcome news in the area of share based remuneration for Irish businesses.

    Employment
  • Article

    Successful Disability Discrimination Appeal Before the Labour Court - Tips for Employers

    The Labour Court recently awarded €13,500 to a claimant for discrimination on the grounds of disability, discriminatory dismissal and failure to provide reasonable accommodation.

    Employment
  • Article

    Tracker, Financial Services Regulation & Compliance - Investment Firms

    On the Domestic Front: Irish Funds publishes submission to the European Securities and Markets Authority in response to the Discussion Paper on the Distributed Ledger Technology applied to Securities Markets, European Union (Central Securities Depositories) Regulations 2016 enter into force, Irish Funds publishes response to the Department of Finance Public Consultation on MiFID II.

    Financial Regulation
  • Article

    Tracker, Financial Services Regulation & Compliance - Funds

    On the Domestic Front: Central Bank of Ireland Deadlines for Pre-Christmas/Year-End Applications, Central Bank of Ireland Markets Update. On the EU Front: Responses to ESMA call for evidence on asset segregation and custody services under AIFMD and UCITS V, Regulation amending EuVECA Regulation and EuSEF Regulation.

    Financial Regulation
  • Article

    Tracker, Financial Services Regulation & Compliance - Banking

    On the Domestic Front: European Union (Payment Accounts) Regulations 2016 enter into force, Central Bank of Ireland adopts five sets of Regulations under Credit Reporting Act 2013, Department of Finance publishes its submission to the Central Bank of Ireland on its review of macro prudential residential mortgage lending measures.

    Financial Regulation
  • Article

    Tracker, Financial Services Regulation & Compliance - Insurance

    On the Domestic Front: Central Bank of Ireland launches informal consultation on Solvency II SPVs, Competition and Consumer Protection Commission investigation relating to motor insurance, Central Bank of Ireland publishes Insurance Statistics for the year ended 31st December 2015.

    Financial Regulation
  • Article

    The Front Page, Asset Management & Investment Funds: EU & International Developments

    On the International Front we look at Responses to ESMA call for evidence on asset segregation and custody services under AIFMD and UCITS V; European Commission overview of level 2 financial services measures; PRIIPs; European Commission Q&As on financial services legislation...

    Asset Management & Investment Funds
  • Article

    The Front Page, Asset Management & Investment Funds: Irish Practice Developments

    In Irish practice developments, we look at some approaching deadlines; Central Bank Deadlines for Pre-Christmas/Year-End Applications; Central Bank Markets Update; Central Bank guidance on IT risk management and cybersecurity for financial firms; Central Bank Director of Policy & Risk...

    Asset Management & Investment Funds
  • Article

    The Front Page - Q&A: Sep 2016

    We are delighted with readers' response to our new Question of the month in the Front Page. Thank you. We invite readers to send topical questions which would be of general interest to readers to A&L Goodbody Investment Funds. Each month we choose a question and publish the question and answer. We look forward to hearing from you.

    Asset Management & Investment Funds
  • Article

    The Front Page, Asset Management & Investment Funds: Central Bank Deadlines for Pre-Christmas/Year-End Applications

    The Central Bank of Ireland (Central Bank) has issued details of its deadlines for receipt of applications.

    Asset Management & Investment Funds