Latest News
Companies (Accounting) Act 2017-‘Floating Charges – Clarity of Priority’
The Companies (Accounting) Act 2017 (the ‘Act’) provides welcome clarity on the position of crystallised floating charge holders in relation to their priority over preferential creditors.
26 Jul 2017
Fast Track Planning
The Planning and Development (Housing) and Residential Tenancies Act, 2016 (‘the Act’) came into force on 23 December 2016. The Act provides new protections for residential tenants and amends the planning code by introducing a fast-track planning procedure for “Strategic Housing Developments’.
26 Jun 2017
Help To Buy Incentive
The Help to Buy Incentive (“the Scheme”) was introduced in October 2016 as part of the Finance Act, 2016 to assist first time buyers in pulling together their deposit to purchase or build a new house or apartment. It works by allowing eligible parties to claim a refund of income tax or DIRT paid over the previous four tax years and to use this refund as a contract deposit for the purchase of a new home.
19 Jun 2017
Company Law Update The Companies (Accounting) Act 2017
The 10 most notable changes introduced by the 2017 Companies (Accounting) Act that primarily relate to preparation, content and form of financial statements and filing requirements.
13 Jun 2017
Harrington v Gulland Causes Headaches For Lenders & Receivers
A recent High Court decision has caused uncertainty as to whether lenders can appoint receivers over secured Land Registry property following a transfer of the charge and until such time as the transfer has registered in the Land Registry.
12 Jun 2017
Nowhere To Hide Beneficial Ownership – Privacy Implications
The 4th Anti Money Laundering Directive (EU 2015/849) (the ‘Directive’) (replacing the 3rd Anti Money Laundering Directive (2005/60/EC)) being transposed into Irish law will no doubt cause privacy concerns for individuals who are the beneficial owner, but not registered as the legal holder, of shares in Irish companies.
06 Jun 2017