Careers

Learn more

Qualified professionals

Learn more

Trainee & intern programmes

Learn more

Offices

New York

Learn more

San Francisco

Learn more
A&L Goodbody logo

Legal Updates & Insights

  • article

    SEAR and individual accountability: Central Bank (Individual Accountability Framework) Bill published

    The Department of Finance has now published the long-awaited Central Bank (Individual Accountability Framework) Bill 2022.

    ESG & Sustainability
  • publication

    Introduction to ILR Article

    Earlier this year, Ireland implemented the interest limitation rule (ILR) with effect from 1 January 2022. The ILR stems from Council Directive (EU) 2016/1164 (ATAD) and aims to limit the deductibility of interest payments and to battle tax avoidance through excessive interest payments.

    Tax
  • article

    United Kingdom Supreme Court Decision: Part-year workers holiday pay should not be pro-rated

    Have you been pro-rating / using the 12.07% method to calculate holiday pay for permanent part-year/ casual/ zero hour workers?

    Employment & Incentives Belfast
  • article

    General Court decision in Illumina/Grail to lead to greater EU merger control scrutiny of sub-threshold deals?

    On 13 July 2022, the General Court of the European Union (the General Court) handed down its judgment in Case T-227/21 concerning an action brought by Illumina, Inc. (Illumina) and Grail LLC (Grail) to challenge the decision of the European Commission (the Commission) to review the acquisition of Grail by Illumina (the Transaction). 

    EU, Competition & Procurement
  • article

    Irish competition agency clears unconditionally the sale by NatWest/Ulster of certain assets to Permanent TSB

    On 21 July 2022, Ireland's Competition and Consumer Protection Commission (CCPC) announced that it has approved unconditionally the proposed acquisition by Permanent TSB plc (PTSB) of certain assets of Ulster Bank Ireland DAC (UBIDAC) (part of NatWest) after a Phase 2 investigation.

    EU, Competition & Procurement
  • article

    UK Court of Appeal offers guidance in interpreting choice of law and jurisdiction clauses in insurance contracts

    On 10 June 2022, in AIG Europe SA and others v John Wood Group plc and another [2022] EWCA Civ 781, the UK Court of Appeal (the Court) upheld a Commercial Court decision maintaining an anti-suit injunction granted to insurers, preventing the continuation of proceedings in Canada.

    Disputes
  • article

    Political agreement reached on the EU Foreign Subsidies Regulation - European Commission oversight of non-EU subsidies

    On 30 June 2022, the Council and the European Parliament reached a provisional political agreement on the regulation on foreign subsidies distorting the EU’s internal market (the Regulation).

    EU, Competition & Procurement
  • article

    The Insurance (Miscellaneous Provisions) Act 2022 – Disclosure of Deductions from Claim Settlements

    In previous commentary, we noted that the Commencement Order of the Insurance (Miscellaneous Provisions) Act 2022 (the Act) was signed on 7 July 2022, commencing most provisions.

    Insurance & Reinsurance
  • audio

    “Land war in Europe” was ground for extending examinership

    To assist companies under pressure during the pandemic, the government extended the time period within which companies may be protected from 100 days to 150 days, provided the company can demonstrate “exceptional circumstances” for needing additional time.

    Corporate & M&A
  • Article

    High Court ruling on the exercise of discretion in granting statutory injunctions under section 99H of the EPA Act 1992

    On 16 March 2022, Ms Justice Phelan, delivered judgment in the High Court in Harte Peat LTD -v- Environment Protection Agency & Ors [2022] IEHC 148.

    Environmental & Planning
  • publication

    The EU Foreign Subsidies Regulation - European Commission oversight of non-EU subsidies

    On 30 June 2022, the Council and the European Parliament reached a provisional political agreement on the regulation on foreign subsidies distorting the EU’s internal market (Regulation).

    EU, Competition & Procurement
  • publication

    ESMA report on the CSA on costs and fees for investment funds

    ESMA published a report on the Common Supervisory Action on costs and fees for investment funds. The Common Supervisory Action (on UCITS) was carried out with National Competent Authorities during 2021.

    Asset Management & Investment Funds