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Legal Updates & Insights

  • article

    Possible end to disclosure of directors’ home addresses

    Ireland is consulting on a change to the law that would end the practice of mandatory disclosure of directors’ and secretaries’ residential addresses on company registers and filings.

    Corporate & M&A
  • article

    European Parliament adopts amendments to CSRD and CSDDD

    The European Parliament has today adopted amendments which will significantly reform CSRD and CSDDD. This is an important first victory for the European Commission in its pursuit of its simplification agenda.

    ESG & Sustainability
  • audio

    Performance management in practice

    Probation, PIPs and the exit package questions

    Employment
  • article

    Asset Management & Investment Funds: EU & International Developments – December 2025

    SFDR 2.0, LMT RTS, SIU, IOSCO on CIS valuation, ESMA on depositary supervision, PRIIPs Q&As, CSA on MiFID II conflicts of interest, impact of AI on financial sector, AML/CFT/FS.

    Asset Management & Investment Funds
  • article

    Asset Management & Investment Funds: Irish Practice Developments – December 2025

    Deadlines, Fitness and Probity, reporting, AEOI SRS and FATCA forms, CBI markets update, AML/CFT/FS.

    Asset Management & Investment Funds
  • article

    European Commission’s Market Integration and Supervision Package – what fund managers need to know

    On 4 December 2025, the European Commission published a set of legislative proposals under its wide-ranging Market Integration and Supervision Package, as part of the implementation of its Savings and Investments Union strategy objectives.

    Asset Management & Investment Funds
  • publication

    EU case law 2025. What did I miss?

    In this article, we consider some of the key decisions of the EU Court in 2025.

    EU, Competition & Procurement
  • article

    Utility Regulator consults on Cap and Floor model for LirIC Interconnector

    The Utility Regulator has launched a consultation on its proposed approach to assessing the need for a regulated operating revenue regime, specifically a Cap and Floor model for the planned 700MW LirIC electricity interconnector between Northern Ireland and Scotland.

    Energy & Natural Resources Belfast
  • article

    Key takeaways from the Accelerating Infrastructure Report and Action Plan

    What do you need to know about the “Accelerating Infrastructure Report and Action Plan”?

    Energy & Natural Resources
  • article

    Oracle hits pause: Australian Court agrees to stay domestic proceedings in royalty dispute pending the outcome of a mutual agreement procedure with Ireland

    In doing so, the FFC overturned a decision of a lower court, the Federal Court, and ruled in favour of Oracle by granting a stay on domestic proceedings against the Australian Tax Office pending the outcome of a Mutual Agreement Procedure with Ireland.

    Tax
  • article

    Irish VAT groups - Revenue announces changes to VAT grouping rules

    On 19 November, the Irish Revenue Commissioners (Revenue) published new guidance on the “Territorial Scope of VAT groups”. Read more.

    Tax
  • article

    Revised Fitness and Probity Guidance published

    The Central Bank of Ireland has published Guidance on the Standards of Fitness and Probity following its April 2025 consultation.

    Financial Regulation Advisory