The following Ireland - Dispute Resolution news provides comprehensive and up to date legal information on Irish Court of Appeal joins Google as defendant in defamation proceedings
The following Ireland - Dispute Resolution news provides comprehensive and up to date legal information on Ten EU countries working to create tax dispute committee
The following Ireland - Dispute Resolution news provides comprehensive and up to date legal information on Personal injuries claim—High Court draws inference from failure to call GP witnesses
Mediation DirectiveThis Practice Note covers Directive 2008/52/EC of the European Parliament and of the Council of 21 May 2008 on certain aspects of...
The Service Regulation (recast)This Practice Note considers the key provisions of Regulation (EU) 2020/1784, the Service Regulation (recast) relating...
Mediation Directive—implementationSTOP PRESS: The information on national transposition measures stated below, are based on the information available...
The EU Representative Actions DirectiveThis Practice Note sets out a summary of Directive (EU) 2020/1828 (EU Representative Actions Directive or EU...
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
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