All businesses who employ individuals process the personal data of those employees ("data subjects").

This is the GDPR update from our Pensions Group,which summarises some practical aspects of where GDPR processes for pension schemes are at one year on.

If litigation proceeds, you may be required to hand over documents to the other side, including expert reports/documents which might show your security practices were inadequate or that policies and procedures were not followed.

The Cabinet approved proposals for a short-term tourism letting register yesterday. The Government hopes to have legislation enacted by the end of March 2023 to underpin the new registration system.

The Royal Institute of the Architects of Ireland (RIAI) has announced the publication of new iterations of its construction contract, more specifically 2025 editions of the RIAI ‘Yellow' (with quantities)...

As part of Budget 2025, the Minister for Finance announced two stamp duty rate increases that are effective from 2 October 2024.

A recent Supreme Court judgment contains bad news for local authorities and good news for banks.

An interesting judgment was issued recently concerning the impact that the letting history of a property can have on the ability of a subsequent owner to set rents in a rent pressure zone (RPZ).

The Planning and Development Bill has completed Committee Stage in the Oireachtas. It will now move to Report Stage where amendments arising out of Committee Stage are considered.

The Local Electoral Area of Shannon and the Administrative Area of Westmeath County Council have been designated as Rent Pressure Zones under the Residential Tenancies Acts from 30 November 2023

Revenue has published updated guidance in its Tax and Duty Manual (TDM) in light of the CJEU decisions in Skandia and Danske Bank.

The European Parliament, the Council and the European Commission agreed a joint roadmap to complete and deepen the EU single market by the end of 2027. The roadmap sets out a programme of legislative and policy initiatives. It is structured around five strategic priorities, including digital infrastructure and connectivity as a core pillar, with measures to simplify regulation, remove barriers to cross-border provision and accelerate digital and AI transformation.

The AI Act represents the first comprehensive legal framework for artificial intelligence, addressing associated risks and obligations for providers. It sets clear requirements for AI developers and deployers...

The Central Bank is the regulatory authority responsible for the authorisation and supervision of all regulated investment funds in Ireland. In order for a UCITS to be authorised by the Central Bank various fund.

The European Commission has published revised templates for insider lists under EU Market Abuse Regulation, introducing a mandatory new format that will create documentation...

The FRC published the revised UK Corporate Governance Code (the 2024 Code) following its consultation last May and its announcement in November that it would take forward a small number...

The transposition of the EU Pillar 2 Directive setting down a minimum effective tax rate of 15% into Irish law has been completed before the 31 December 2023 deadline.

The involuntary strike-off process has recommenced for companies that have failed to make an annual return by the required deadline.

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.

In advance of the Senior Executive Accountability Regime (SEAR) coming into force from 1 July 2024 (save in respect of non-executive directors, who will be brought into scope from 1 July 2025).