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European Long-Term Investment Funds ("ELTIFs") are regulated EU alternative investment funds ("EU AIFs")...

Last year, we wrote about sustainability linked loans ("SLLs") and their position in the Irish loan market. Recently, the Loan Market Association (the "LMA") together the Loan Syndications...

With an increasing number of businesses across all sectors facing significant ongoing loss arising out of measures imposed in connection with COVID-19...

Corporate insolvency rates have been relatively low during the pandemic, but as government support measures fall away, there is an expectancy of an increase in corporate restructurings, together with an increase in distressed M&A activity.

Irish High Court recognises Northern Irish insolvency proceedings, applying common law principles under its inherent jurisdiction.

EIOPA has published Annex II to its Decision on Collaboration Regarding the Transfer of Registered Office of Insurance and Reinsurance Undertakings (Decision), which supplements the 2021 Decision.

The Director of Corporate Enforcement (Director) applied to the High Court (Court) in 2021 concerning documents that were seized from the offices of the Football Association of Ireland (FAI) on foot of a search warrant.

On 17 February 2024, the Digital Services Act (the "DSA") comes into full force, requiring all intermediary service providers to consider what action they need to take in order to comply with its terms.

The Tax Appeals Commission (“TAC”) had determined that certain transactions entered into by the taxpayers were ‘tax avoidance transactions’ within the meaning of section 811 of the Taxes Consolidation Act (“TCA”). The High Court held that, due to errors of law, the TAC determination could not stand in respect of the substantive conclusion regarding section 811 TCA

A PAYE Exclusion Order (PEO) issued by Revenue to an employer relieves the employer from the obligation to deduct tax at source under the PAYE system from emoluments paid to an employee.

El régimen de cumplimiento corporativo en Irlanda superó a Dinamarca y Curazao y pasó a ser el más simple del mundo, pero el cumplimiento corporativo global se está volviendo más complicado.

Progress is being made on draft legislation which will introduce the ICAV, a new corporate structure for the establishment of collective investment schemes in Ireland, increasing the range of fund structures available to promoters.

The Miscellaneous Provisions (Registration of Limited Partnerships and Business Names) Bill (the "Bill"), will, once enacted, replace the Limited Partnerships Act 1907...

The decision of the English High Court in the case of Antuzis and others v DJ Houghton Catching Services Ltd and others caught the attention of the English press with the Judge

An issue that frequently exercises the minds of buyers and sellers of companies and businesses is the possibility of a previously unknown pre-completion liability that comes to light after completion of the transaction, particularly where provision for the liability, if known, would have been made in the audited or management accounts of the target.

On 16 May 2022, the Central Bank of Ireland (''Central Bank'') published a Notice of Intention on its approval process for Irish UCITS

Arthur Cox acted on behalf of First Active plc, as now substituted by Ulster Bank Ireland DAC.