A proposal to prevent the misuse of shell entities for tax purposes was published by the European Commission late last year (the Directive).
TaxWith the COP26 summit as a backdrop, and after the publication of the IPCC's most recent report in February of this year, governments are under pressure to reduce CO2 emissions and meet their renewable energy targets.
Environmental & PlanningSFDR, PRIIPS KID, ESMA on war in Ukraine, ESMA analysis of fund performance in market stress, risks of crypto-assets, ESG Benchmarks
Asset Management & Investment FundsCBI on managing risks from the Russian invasion into Ukraine, sanctions, cryptocurrencies and crypto-assets, CBI priorities, CBI Markets Update, market conduct
Asset Management & Investment FundsOn 21 January 2022, Mr Justice Humphreys sitting in the Court of Appeal (COA) delivered judgment in Doorly -v- Corrigan & Anor [2022] IECA 6, overturning an earlier decision of the High Court.
Environmental & PlanningOn 21 March 2022, the Irish High Court ordered a hemp and CBD business (the Food Business), to cease trading with immediate effect, including cessation of all activity on internet sites and social media sites.
Health & SafetyThe Irish Human Rights and Equality Commission has published two new codes of practice for employers in respect of workplace harassment and equal pay.
EmploymentThe Commercial Court (the Court) has recently delivered judgment in ACC Bank plc v Joyce and Ors [2022] IEHC 92.
DisputesFunds and Fund Service Providers (Firms) will have been grappling with the impact of new restrictive measures/sanctions obligations which have been issuing at pace in response to the Ukraine crisis.
Asset Management & Investment FundsAs part of our annual review of defamation law in the jurisdiction we examine two notable reported judgments from 2021 and, as the Northern Ireland Assembly’s legislative programme reaches the final stages, the nature of the reforms proposed by the Defamation Bill.
BelfastInsurance undertakings and insurance intermediaries operating in the Irish market should carefully consider the short and longer term implications to them of the Central Bank of Ireland's (CBI) long-signaled Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (Insurance Requirements) Regulations 2022 (the Regulations).
Insurance & ReinsuranceIn recent years, the Irish Revenue Commissioners' Code of Practice for Compliance Interventions has been an evolving document subject to review and modification on an ongoing basis. While the Code is not law itself, it reflects taxpayer rights that are already enshrined in law.
Tax Disputes & Enquiries