Matheson partner John Gill and associate Allison Dey co-authored the Ireland chapter for The International Comparative Legal Guide to Private Client 2016.

When family members run a business together – whether as partners or shareholders in a family company – a critical question is, what should happen in the unfortunate circumstances...

The Tax Strategy Group Papers were recently issued by the Department of Finance in advance of Budget Day 2023 which has been brought forward this year to 27 September 2022.

Estate planning is an essential process for business owners, particularly those with complex financial structures involving assets in multiple jurisdictions.

For business owners, especially those at the helm of family-run enterprise, Trusts offer more than just estate planning benefits. They provide practical legal structures to tackle real-world challenges...

A will is often considered the final word on how someone's estate should be distributed — but that isn't always the case. In reality, many families discover that a will, even one carefully prepared, can create unforeseen consequences after death.

In our March 2011 client update, we raised the issue "Passing On The Family Business – Now Appears To Be The Time".

The law is not so absurd as to force a man to take an estate against his will (Townson v Tickell [1819] 3 B. & Ald. 31) is a well-known judicial pronouncement from the 19th century.

The Civil Partnership and Certain Rights & Obligations of Cohabitants Act 2010 (the "Act") came into effect from 1 January 2011. It makes fundamental changes in the law by introducing rights for civil partners (same sex couples, who can now register their relationship) and certain cohabitants.

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

Private Client partner John Gill and senior associate Lydia McCormack contributed their insight to ICLG regarding Private Client Law and Regulations 2021 in Ireland.

The legal system of the Republic of Ireland is a common law system. In order to ensure consistency, a legal principle developed whereby courts were generally required to follow earlier relevant decisions.

Ireland has long been a destination of choice for holding companies because of its low corporation tax rate of 12.5%, its participation exemption and the general ability to pay and receive dividends free of withholding tax.

John Gill authored the Irish chapter of the Fourth Edition of The International Comparative Legal Guide to: Private Client 2015.

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...

Irish Capital Acquisitions Tax ("CAT") is the name for the tax that applies to gifts and inheritances and it applies if either the disponer or beneficiary is a resident or ordinarily resident in Ireland.

Domicile is a very significant connecting factor. Where an individual is tax resident in Ireland ("State"), the addition of domicile as a connecting factor will mean that...