Prior to the Companies Act 2014 (‘Companies Act’) there were certain registration requirements for foreign companies that either had established a ‘branch’ or had ‘a place of business’ in the State. This twin requirement has now been abolished and under Part 21 of the Companies Act only external companies that establish a ‘branch’ in Ireland come within the provisions of the Companies Act and are required to register with the Companies Registration Office (the ‘CRO’).
28 Aug 2018
The Courts have held in a number of recent decisions that occupiers are entitled to presume that visitors to their property will take reasonable care for their own safety, as Section 3 of the Occupiers Liability Act, 1995 envisages.
Most recently, in May 2018, the High Court re-affirmed the application of common sense principles in determining what amounts to reasonable care and has extended its application to an employee in a similar, although not necessarily identical, way to how it applies to a visitor.
14 Aug 2018
Two brothers (the “Borrowers”) tried unsuccessfully to rely on the doctrine of consolidation to defeat a cross-security arrangement with AIB Mortgage Bank (the “Bank”).
24 Jul 2018
Amid the controversy surrounding the implementation of the new 6% rate of stamp duty on commercial property, there was precious little discussion about a related measure announced in last year’s Budget. To try and further assist in the timely delivery of new housing stock, the government confirmed that it would refund a portion of the stamp duty charged (4%), on development land, to purchasers who ultimately use it for the construction of new housing units.
22 Jan 2018
In the recent High Court case of Allied Irish Banks plc v Marino Motor Works Limited, Ms. Justice Úna Ní Raifeartaigh refused Allied Irish Banks’s application for summary judgment and sent the matter forward to plenary hearing as neither the court, nor Marino Motor Works, could verify the Allied Irish Banks’s interest claim.
19 Sep 2017
Traditionally, the Rules of the Superior Courts did not permit parties to amend or deliver pleadings during the Long Vacation, being the months of August and September each year.
18 Sep 2017