“Use it or lose it” approach to holidays -  Significant decisions from the European Court

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As the year draws to a close, many employers are re-setting their "leave year" clock and the natural question of what will happen to any untaken annual leave entitlement arises. While Ireland's Organisation of Working Time legislation entitles all employees to 20 days' statutory leave in any given leave year (pro-rated for part-time staff), it is a matter for the individual employer whether to...

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Approved Profit Sharing Schemes (APSS)

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The APSS is an arrangement approved by the Revenue Commissioners which operates in tandem with an employee trust. It is a way of paying bonuses by awarding shares to employees in the employer’s ultimate parent company free of income tax.

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When do witness statements lose their privilege?

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In Defender Ltd v HSBC Institutional Trust Services (Ireland) Ltd [2018] IEHC 587, High Court, Twomey J, 15 October 2018 the Court had to consider whether a witness statement loses its privilege when it is served on the opposing party or when it is adopted by a witness in open court.

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