In an evolving corporate landscape, managing restructuring and insolvency demands a comprehensive grasp of legal frameworks and pragmatic approaches. Practitioners must adeptly address challenges from financial distress to stakeholder negotiations, ensuring optimal outcomes for clients. Explore our expert insights and in-depth guidance, tailored for Ireland's corporate sector.
EU Law Analysis: On 26 February 2025, the Commission published the first of its omnibus simplification packages containing a proposal to substantially...
Ireland-Corporate analysis: This article, written by Ciaran Flynn, Head of Governance and Consulting Services, and Emma Hickey, Associate Director,...
Ireland—Commercial & Corporate analysis: This article, written by A&L Goodbody’s EU, Competition & Procurement Team, notes that in a line of recent...
Law360: Ireland's corporate tax receipts in the near term may see a boost after a pharmaceutical group front-loaded exports to the US ahead of...
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...
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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