Off-payroll working (IR35) rules have continued to be a source of confusion and frustration for employers and contractors alike since the government introduced new rules on 6 April 2021 designed to crack down on disguised employment through personal service companies (PSC).
BelfastLast month in Canon v Commission (Case T-609/19), the EU's General Court upheld the European Commission's €28m fine on Canon in 2019 for gun-jumping in relation to its two-step acquisition of Toshiba Medical Systems Corporation (TMSC).
Corporate & M&AOn 11 May 2022, as part of the EU's strategy on business taxation, the European Commission released a proposal for a directive providing for a debt-equity bias reduction allowance (the DEBRA Directive).
TaxAs part of his Autumn Budget, Chancellor Rishi Sunak announced plans for three new visa routes, designed to attract the best and brightest talent to the UK.
Employment & Incentives BelfastIn Doolin v DPC [2022], the Court of Appeal examined the use by an employer of CCTV footage for disciplinary purposes.
EmploymentThe Subsidy Control Act (SCA) has recently received Royal Assent. This clears the way for the UK's new post-Brexit alternative to State aid to commence from the autumn of this year.
BelfastThe European Commission provided answers to a number of questions in relation to the applicability of the Sustainable Finance Disclosure Regulation and the Taxonomy Regulation. We highlight in this publication some of the key points for Irish fund management companies and investment funds.
Asset Management & Investment FundsUkraine, ESG, SFDR, CSA on costs and fees, ESMA speech, performance fees, AIFMD , PRIIPs, CBDF, costs, MMFR, DORA, non-bank lending, BMR, distance marketing, negative news screening
Asset Management & Investment FundsSide pockets, new 30 June filing deadline for impacted in-situ PCF roles, CBI markets updates, updated UCITS regulations for PRIIPs KID, extension of COVID-19 interim company law flexibility measures.
Asset Management & Investment FundsData Subject Access Requests, or DSARs, can be a thorn in the side of any organisation. ALG Solutions has assisted our clients on hundreds of DSARs over the last few years.
ALG SolutionsAs highlighted in our previous publication, driving fair outcomes for consumers is a key financial regulation priority of the Central Bank of Ireland (CBI) this year.
Financial RegulationThe Environmental Protection Agency (the EPA) has recently published its finalised Guidelines on the information to be contained in Environmental Impact Assessment Reports (the Guidelines).
Environmental & Planning
