Finance Act 2021 And The Code Of Practice For Revenue Compliance Interventions

Ireland is home to a wide variety of financial services providers. To support both providers and their customers, there is an array of financial services legislation...

On 13 March 2023, following hot on the heels of facilitative legislation, the Central Bank published its long-promised individual accountability framework (IAF) for industry consultation.

This follows the publication of a consultation paper 161 by the Central Bank in September 2025 in which it outlined proposed changes to the existing domestic regulatory regime applicable to Irish...

Ireland offers a sophisticated regulatory framework for Alternative Investment Funds, with structures ranging from ICAVs and Investment Limited Partnerships to Unit Trusts and Common Contractual Funds. The jurisdiction provides flexible options for both retail and institutional investors, with distinct regulatory pathways for RIAIFs, QIAIFs, and ELTIFs, each designed to accommodate different investment strategies and liquidity profiles while maintaining robust investor protections.

On 26 February 2026, the Central Bank of Ireland (the "CBI") unveiled its Regulatory and Supervisory Outlook Report for 2026 (the "Report"), focusing on ensuring the resilience...

The Department of Enterprise, Tourism and Employment has launched a public consultation on targeted reforms to the Limited Partnerships Act 1907, proposing changes that could significantly impact Ireland's private funds landscape. The consultation addresses three key areas: increasing the maximum number of partners from 20 to 149, introducing a statutory whitelist of permitted activities for limited partners, and allowing greater flexibility regarding capital contributions and withdrawals.

The Newsletter’s purpose is to keep payment institutions (PIs) and electronic money institutions (EMIs) firms informed of key regulatory changes and share relevant insights in the Payments and E-Money sector.

European securities regulators are launching a comprehensive assessment of crypto-asset service providers' digital operational resilience, with a particular focus on custody activities and distributed ledger technology risks. The exercise will examine how firms manage critical areas including key storage, transaction controls, incident response, and third-party dependencies under the newly enforceable Digital Operational Resilience Act.

The Central Bank of Ireland ("the CBI") has published its ‘Authorisations and Gatekeeping Report 2024' (the "Report") (here).

As the tracker mortgage review continues to develop, it is becoming increasingly common for defendants in summary judgment and/or repossession proceedings to allege that the loan

The EU's new withdrawal button requirement will fundamentally reshape how online traders interact with consumers across member states. From June 2026, businesses offering digital contracts must implement a two-step withdrawal function that allows consumers to exercise their 14-day cooling-off period with unprecedented ease. What technical, operational, and legal changes must traders implement to meet these obligations, and what are the consequences of non-compliance?

Advocate General Szpunar (the "AG") of the Court of Justice ("CJEU") has stated in a noteworthy opinion that the E-Commerce Directive1 (the "Directive") does not preclude host providers from being ordered,

In the most significant ruling on security for costs in many years, the Supreme Court has delivered a judgment clarifying the operation of security for costs and providing important guidance for litigants and practitioners.

As the tracker mortgage review continues to develop, it is becoming increasingly common for defendants in summary judgment and/or repossession proceedings to allege that the loan

The EU (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (the "Regulations") represent a significant update to the regulatory framework governing the classification...

The key thing to remember in appointing a Receiver is to ensure that the Deed of Appointment reflects the language contained in the Debenture providing for the appointment. Unfortunately, a significant amount of time...

The Workplace Relations Commission's 2025 Annual Report reveals a dramatic 44% surge in complaint applications, marking a decade of steady growth since its establishment.

RDJ advised Spearline on its sale to Silicon Valley customer experience (CX) tech company Cyara.

On 19 March 2020, the European Commission adopted a Temporary Framework for State aid measures to support the economy of Member States in the current Covid-19 outbreak...

In the recent High Court decision of Carmel Germaine v Mary Day [2024] IEHC 420, Ms Justice Egan dismissed the plaintiff's nervous shock claim as she failed to satisfy all the criteria laid down in the Kelly v Hennessey case.