Domestically, Minister for Finance Michael McGrath launched a public consultation on the future of the bank levy. At European level, the EBA are developing guidelines on the assessment of adequate knowledge and experience of the management or administrative organ of credit servicers.
FinanceThe 2022 Annual Report of the Irish Revenue Commissioners (Revenue) was the 100th annual report issued by the Revenue, and comes shortly after the Revenue celebrated 100 years since its establishment on 21 February 1923,
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In this insight, we set out some of the key matters for consideration when it comes to the role of evidence (witness and documentary) and discovery in the context of civil tax appeals.
Tax Disputes & Enquiries
Taxpayers who are dissatisfied with a decision or assessment of the Irish Revenue Commissioners have the right to appeal to the Tax Appeals Commission, which is the statutory body that has power to set aside, vary or uphold a decision of Revenue. The purpose of this insight is to outline the process involved in taking an appeal to TAC.
Tax Disputes & Enquiries
Taxpayers who are dissatisfied with a decision or assessment of the Revenue have the right to appeal to the TAC, or alternatively directly to the High Court by seeking leave to judicially review a Revenue decision. The purpose of this insight is to outline the process involved in these High Court proceedings.
Tax Disputes & EnquiriesThe European Supervisory Authorities recently issued a consultation paper containing proposals to broaden and amend the disclosure requirements of the Sustainable Finance Disclosure Regulation Delegated Regulation.
Asset Management & Investment FundsOn 13 April 2023, the UK's Prudential Regulation Authority imposed a financial penalty on an individual for failing to comply with a Senior Manager Conduct Rule under the UK's Senior Managers and Certification Regime. Read more on this first enforcement action here.
Individual Accountability FrameworkSFDR/ Taxonomy and AML/CFT/Sanctions.
Asset Management & Investment FundsQIAIF exposure to digital assets, IAF/SEAR, F&P enforcement, LDI, DOF review of funds sector, ETFs, company law, MiFID, markets update.
Asset Management & Investment FundsEmployers are becoming increasingly aware and attuned to the competitive advantage that comes with promoting and supporting a neurodivergent workforce. Neurodivergent employees possess a unique set of skills and talents which allow businesses to thrive in creativity, innovative thinking and diversity of thought. Read more on recent cases here.
Employment & Incentives BelfastLarge Irish enterprises will be required to provide information on the make-up of their boards and senior executive teams as part of the Gender Balance in Business Survey.
Corporate & M&AIt was reported today, 25 April 2023, that MEPs in the European Parliament's Legal Affairs Committee have adopted their position (the MEP proposal) on the proposed Corporate Sustainability Due Diligence Directive (the Directive) and put forward some significant amendments to the Commission's proposed draft.
Corporate & M&A
