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On 26 May 2021 Norwegian Air Shuttle ASA (NAS) and related companies (Norwegian Air) exited examinership in Ireland. Through the restructuring Norwegian Air...

From today, 28 May 2024, the US settlement cycle for trades in securities moved from T+2 to T+1. The move by the Securities and Exchange Commission (SEC), signposted in February 2023, resulted...

The risk that confidential or commercially sensitive information might have to be disclosed to a competitor in litigation can be a real concern for commercial parties.

It is widely accepted that a parent company needs to have a level of control and oversight over its subsidiaries to effectively manage its group interests.

With the prospect of a no deal exit by the UK from the European Union ("EU") remaining and the 31 October deadline looming, it is timely to consider some practical implications under Irish...

As readers will be aware from our previous client briefing, ESMA published Guidelines on Liquidity Stress Testing in UCITS and AIFS (the "Guidelines") in September 2019.

The Companies (Corporate Enforcement Authority) Act 2021 will oblige a director to include his or her personal public service number in the following cases...

As Ireland continues to be an important business location for multinational companies in the immediate aftermath of Brexit, we forecast a positive outlook for corporate activity....

The High Court has examined the circumstances in which an asserted quasi‑partnership may provide a sufficient basis for granting an injunction restraining majority shareholders from removing a director from office.

On 26 March 2025, the Council of the EU adopted its position, approving without amendment, the "stop the clock" proposal.

Following an accelerated legislative process, the ‘stop-the-clock' measures set out in the European Commission's Omnibus proposals for reform to sustainability reporting requirements...

EFRAG, the technical advisor to the European Commission in relation to the development of European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD), has published its Sustainability Reporting Work Programme for 2024.

On 31 July 2025, the European Financial Reporting Advisory Group (EFRAG), technical advisor to the European Commission, published exposure drafts of revised European Sustainability...

In the recent case of John Caffrey v the Financial Services Ombudsman(4) (the "Caffrey Case") the High Court has re-affirmed the position adopted in Ulster Bank Investment Funds Limited v the Financial Services Ombudsman(5) that the appellant of a Financial Services Ombudsman (the "FSO") decision must establish as a matter of probability that "the decision reached was vitiated by a serious and significant error or a series of such errors".

The Office of the Director of Corporate Enforcement ("ODCE") recently published guidance regarding the duties of directors of Irish companies in the context of the Covid-19 pandemic.

A previously unsettled aspect regarding the High Court's (Court) jurisdiction to appoint an examiner to a company which is not formed or registered under the Companies Act 2014 (2014 Act)...

Can an examiner be appointed to a company which had previously entered into a standstill agreement with one or more of its creditors? In Re KH Kitty Hall Holdings Limited [2017] IECA 247...