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In the recent Supreme Court (SC) case of Sean Flaherty v The Revenue Commissioners 2026 [IESC] 4, the SC considered when a contract would be considered to be ‘conditional’ for Irish capital gains tax (CGT) purposes. Ordinarily, a disposal is deemed to occur (and a charge to Irish CGT is considered to arise) on the date a contract is entered into.

Once fully applicable, CSRD will require all large and EU listed (other than micro) companies, along with non-EU companies with significant EU activities, to report both on the environmental...

On 3 May 2011 the European Commission published its feasibility study on an optional European contract law instrument for consumers and businesses.

The Euronext Green Bonds initiative is a dedicated area on the Euronext website where green bonds listed on all Euronext markets are consolidated onto one highly visible area.

Under Irish law, every company must have its financial statements audited by a statutory auditor, unless it is eligible for, and avails of, an exemption.

MiFID investment firms, non-retail investment intermediaries, and MiFID market operators will be subject to the new Central Bank Corporate Governance Requirements for Investment Firms and Market Operators 2018 from 1 July 2019.

ESMA has clarified a number of technical matters relating to reporting to EU Member State regulators under Articles 3, 24 and 42 of AIFMD, including the following...

With further delays in the political process increasing the risk of a hard Brexit, businesses can't afford to wait and need to plan accordingly - said Matheson Managing Partner, Michael Jackson, who was speaking ...

The Cayman Islands Monetary Authority ("CIMA") has issued the third edition of its Supervisory Issues and Information Circular (the "Circular").

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"Crowdfunding: obtaining small amounts of individual funding from a large number of different sources through online platforms that match lenders and investors with businesses or individuals seeking finance".

The Department of Enterprise Tourism & Employment are currently considering proposed changes to the Companies Act 2014 which if implemented would protect a Director's...

The High Court examinership of Mac Interiors Limited has given rise to a second important judgment (see our update dated 14 July 2023 in relation to the first succtobeh judgment here).

An issue dear to the heart of ICSA is the need for proper oversight and governance in all areas, either commercial or voluntary.