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In January 2017, the Minister for Justice and Equality, Ms Frances Fitzgerald, published the Civil Liability (Amendment) Bill 2017 (the Bill) which will enable the Courts to put in place periodic payments orders (PPOs) in place of lump sum awards in cases involving catastrophic injury. […]

Capital Gains Tax is payable on any gain made on the disposal of certain property.   The Finance Act 2015, which came into effect on 1st January 2016, increased the Capital Gains Tax (CGT) threshold to €1,000,000 in relation to disposals of residential property which […]

The Bankruptcy (Amendment) Act 2015 (2015 Act) commenced on 29th January 2016. The 2015 Act, which amended the Bankruptcy Act 1988 (as amended) (1988 Act), has brought Irish bankruptcy law broadly in line with that of the United Kingdom. The following key amendments have been […]

The Planning and Development (Housing) and Residential Tenancies Act, 2016 (2016 Act) was signed into law by the President on 23rd December 2016. The 2016 Act made significant amendments to the Residential Tenancies Act, 2004. The 2016 Act was introduced as part of the Government’s […]

Article 30 of The Fourth EU Anti-Money Laundering Directive (EU 2015/849) (the “Directive”) requires each and every Member State of the EU to implement procedures around beneficial ownership information for corporate and legal entities. There are two stages to this process: As of 15th November […]

New Central Bank Regulations were signed on 17 December 2015, and updated on 27th May 2016 (the “Regulations”) which govern the dealings between regulated entities and small and medium sized enterprises (SMEs). These regulations replace the Code of Conduct for Business Lending to SMEs, 2012. […]

The Assisted Decision Making (Capacity) Act, 2015 (Act) was signed into law on 30 December 2015 and it is the intention of the Minister for Justice and Equality that the new decision-making support options will implemented during 2017. At present, only a limited number of […]

The Mediation Bill (the Bill) was published on the 13th February 2017 by the Minister for Justice and Equality. The Bill incorporates many of the recommendations made by the Law Reform Commission in its 2010 report “Alternative Dispute Resolution: Mediation and Conciliation”. The Bill aims […]

The Code of Conduct for Business Lending to Small and Medium Enterprises (SME) has been amended and replaced by the Central Bank (Supervision and Enforcement) Act 2013 (section 48) (Lending to Small and Medium-Sized Enterprises) Regulations 2015 (Regulations). The Regulations will apply to all business […]

On the 23rd June 2016 the United Kingdom (UK) voted by 52% to 48% to leave the European Union (EU). The referendum turnout was 71.8%, with more than 30 million people voting. Whilst the decision has immediate political, social and economic impact, the legal implications […]