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Budget 2027 was presented as setting out a path to bring us to a place in which work is rewarded, risk repaid and investments in our future can bear fruit. Whilst such sentiments are noble, the focus of the Budget tax measures was almost entirely on addressing the cost of living pressures for middle income earners through tax reductions which were largely publicised in the media in advance of the Budget being delivered.

The Court of Appeal recently significantly reduced the award made by a jury to a plaintiff in High Court defamation proceedings where an "offer of amends" had been made.

The Central Bank of Ireland ("CBI") published its Securities Markets Risk Outlook Report on 8 February 2022 detailing the CBI' supervisory priorities for securities markets for the year ahead.

This Appeal was brought by the Defendant, Cork City Council specifically in relation to one element of the Costs Order granted by the Circuit Court following the hearing on 25 January 2022.

As lockdown eases, and businesses are preparing to re-open workplaces under the Government's Roadmap, how does an employer handle an employee's refusal to return?

While charities in Ireland can qualify for a broad range of tax exemptions, they have no general exemption from VAT.

On 21 September 2017 the European Commission sent out its latest communication calling on the European Parliament and international bodies to undertake and engage in substantial, far reaching reforms of the taxation...

In November 2022, the Consumer Rights Act 2022 (the "Act") was enacted and (with the exception of s.161) entered into force. The Act implements the Digital Content Directive (2019/770), the revised Sale...

This Insight provides an update to our previous Insight published on 25 March 2020 prior to enactment of the Bill.

We previously reported on the European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations, 2016 (S.I. No. 560 of 2016) (the "2016 Regulations").

Lloyd's Insurance Company SA v Financial Services and Pensions Ombudsman and Joanna Donnelly and Harm Luijkx [2022] IEHC 290 (hereinafter ‘Lloyd') is an appeal to the High Court...

On 17 December 2020, the Central Bank of Ireland published its latest update on the financial position of the credit union sector in Ireland.

The recent decision of the Court of Appeal in Promontoria (GEM) DAC v Ciaran Redmond, Michael O'Neill, Clody Norton and Peter Crean T/A "The NORC Partnership"

Online media platforms such as Facebook and Google strongly deny that they are publishers of online material, most likely to avoid assuming liability for online defamation by users of their services.

The European Union's Fifth Anti-Money Laundering Directive ("5AMLD") was transposed into Irish law on 23 April 2021 by the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021...

Ireland's Labour Court has released its 2025 Annual Report, revealing an 11% decrease in case referrals alongside increasingly complex workplace disputes spanning employment rights appeals, industrial relations matters, and collective bargaining agreements. The report highlights significant legal developments including High Court appeals on European Works Councils and collective redundancies, while demonstrating the Court's expanding role in setting employment standards through Employment Regulation Orders

The latest report from the Data Protection Commissioner ("DPC") provides clarity on key privacy questions, demonstrates the DPC's commitment to enforcement, and signals the office's determination...

Irish employers must prove a genuine redundancy situation exists and follow fair procedures to avoid unfair dismissal claims.