Gain in-depth insights and practical guidance on the structuring and management of business entities in Ireland with our comprehensive resources. Designed for legal professionals, this topic uncovers the nuances of various Irish business vehicles, from private limited companies to partnerships and beyond. Enhance your expertise with detailed analysis and stay ahead in the ever-evolving corporate landscape.
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Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the...
Ireland—Public limited company (PLC)What is a public company limited by shares?A public company limited by shares (PLC) is a legal entity which is...
This Precedent is a governing law clause, sometimes known as an applicable law clause or a choice of law clause. The governing law clause is...
This precedent provides a simple template for the sole director of a private company limited by shares to pass one or more written resolutions.The...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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