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Legal Updates & Insights

  • Irish tax litigation – the role of witness and documentary evidence
    article

    Irish tax litigation – the role of witness and documentary evidence

    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
  • Irish tax litigation – understanding the Tax Appeals Commission process
    article

    Irish tax litigation – understanding the Tax Appeals Commission process

    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
  • Irish tax litigation – understanding the High Court process
    article

    Irish tax litigation – understanding the High Court process

    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 & Enquiries
  • publication

    ESAs Joint Consultation on the review of the SFDR Delegated Regulation

    The 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 Funds
  • article

    First Enforcement Action for breach of UK Senior Manager Conduct Rules

    On 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 Framework
  • article

    Asset Management & Investment Funds: EU & International Developments – April 2023

    SFDR/ Taxonomy and AML/CFT/Sanctions.

    Asset Management & Investment Funds
  • article

    Asset Management & Investment Funds: Irish Practice Developments – April 2023

    QIAIF exposure to digital assets, IAF/SEAR, F&P enforcement, LDI, DOF review of funds sector, ETFs, company law, MiFID, markets update.

    Asset Management & Investment Funds
  • article

    Neurodiversity in the workplace and the Employment tribunal

    Employers 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 Belfast
  • article

    Gender Balance in Business Survey 2023

    Large 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&A
  • article

    MEPs’ proposal on Corporate Sustainability Due Diligence Directive

    It 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
  • article

    Introduction of liability caps to the Public Works Standard Conditions of Engagement

    The Office of Government Procurement has introduced monetary caps on liability in the Standard Conditions of Engagement for Consultancy Services (Technical) and the Standard Conditions of Engagement for Archaeological Services.

    Construction
  • article

    Work Life Balance: New law is wide-ranging

    The eagerly anticipated Work Life Balance and Miscellaneous Provisions Act 2023 has recently been signed into law. Read more here.

    Employment