Oct 2025

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The new exemption, once enacted, will apply to relevant distributions made on or after 1 January 2026.

Oct 2025

publication

In the fourth and final part of our ESG research report series, we focus on ESG due diligence in the context of corporate and M&A transactions, including key questions corporate Ireland should ask to understand the ESG risks their businesses and business partners face.

Oct 2025

Article

The Russia-Ukraine conflict and the consequent disputes around claims under aircraft insurance policies has shone a spotlight on insurance in the aviation sector.

Oct 2025

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On 14 October 2025, the European Commission fined Gucci, Chloé and Loewe over €157m for engaging in illegal resale price maintenance.

Oct 2025

article

There has long been uncertainty on the application of VAT to transfer pricing related adjustments

Oct 2025

article

Legal privilege is the entitlement of a party to refuse to disclose documents to another party, often in the context of a dispute, including before the Tax Appeals Commission (TAC).

Oct 2025

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The Environment (Miscellaneous Provisions) Bill 2025 is currently progressing through the legislative process and aims to streamline EPA licensing systems.

Oct 2025

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We have highlighted some of the key changes outlined in today’s announcement. We will continue to monitor to see how these changes are implemented in the Finance Bill, which is due to be published next week. The Finance Bill may itself bring further changes.

Oct 2025

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On 30 September 2025, the European Commission announced that it had conducted “unannounced inspections”, dawn raids, on the premises of a company active in the vaccines sector.

Oct 2025

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The European Commission has clarified that sustainability-driven cooperation agreements, such as joint decarbonisation in ports, can comply with EU competition law if certain safeguards are followed.