The Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (the "Order") was signed into law on 18 December 2018.

Anti-Money Laundering legislation requires each EU Member State to establish a Central Register of Beneficial Ownership of Trusts (CRBOT).

In particular, trustees need to be cognizant of the information required to be filed on the CRBOT and ensure that it is gathered ahead of the filing deadline.

Regulations enacted by the Minister for Finance mean that designated persons are required to seek professional advice about their duties,

Ireland is a constitutional democracy with a common law jurisdiction. Trust law in Ireland originated from and developed following the principles of English law.

The Department of Finance has taken the first step towards implementing a central register of the beneficial ownership of trusts, as required by the Fourth and Fifth Money Laundering Directives

Paraic Madigan TEP has represented Ireland on STEP’s Council since 2012, an experience he has found hugely beneficial from a professional point of view.

You aren't alone in having concerns about the estate of a family member after they have passed. A spouse feeling cut out. A child left questioning a parent's intentions.

The European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) Regulations 2021 (the "Regulations") are in force in Ireland since 24th April 2021.

The newly introduced European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) Regulations 2021 (the "2021 Regulations"), adopted on 24 April 2021...

The transposition of the Fifth Money Laundering Directive (MLD5) into Irish law last month brought with it welcome clarification on the scope of the Irish framework...

The transposition of the Fifth Money Laundering Directive (MLD5) into Irish law last month, the expected deliverables under the European Commission's AML Action Plan...

The Finance Act, 2013 made provision for a new Irish investment product, the Real Estate Investment Trust ("REIT") which was broadly welcomed within the investment community as it could provide investors with a means of investing in real estate through a structure that could provide both income and capital appreciation to investors, like a direct investment in a property would do, while limiting leverage through borrowings with the added benefits of diversification through exposure to a pool of

Irish "CAT" applies to gifts and inheritances if either the disponer or the beneficiary is resident or ordinarily resident in Ireland or where the subject matter of the gift or inheritance comprises...