Publications

Keyword Date Area
  • Legal News - May 2013

    May 01, 2013

    To read our latest Legal News articles, please click on the title above.
  • Non-taxable Persons can be Included in VAT Groups

    May 01, 2013

    Ireland has won a case taken by the EU Commission against it for allowing holding companies and other non-taxable persons to be included in VAT Groups.  The Commission had also initiated proceedings against Finland, the Netherlands, Spain, the United Kingdom, Denmark and the Czech Republic on the same grounds.

  • Is the FTT Good or Bad News for Irish Insurers?

    April 26, 2013

    The EU Financial Transaction Tax (FTT) - good news or bad news for Irish insurers and reinsurers? A bit of both as Niamh Keogh explains.

     

  • European Court Favours Dynamic Interpretation of ‘Habitual Place of Residence’

    April 26, 2013

    A recent decision of the Court of Justice of the European Union may significantly increase the administrative burden on life insurers.

     

  • Tax: Summer 2013 Legislative Programme

    April 18, 2013

    The Irish Government has published its legislative programme for the Summer 2013 parliamentary session. The programme lists the Bills the Government intends publishing in 2013. 

  • Finance Bill 2013 - REITs Update

    February 13, 2013

    After the very welcome announcement in December’s Budget that a REIT (Real Estate Investment Trust) regime would finally be established in Ireland, the draft legislation was published in the Finance Bill this afternoon (13 February). The REIT model laid down in the Bill is broadly similar to the UK system, although slightly more flexible in certain key areas. We will update you on the progress of the Bill as it passes through the legislative process and on any further changes made to it prior to it being passed into law. 

     

  • Legal News - February 2013

    February 04, 2013

    Welcome to the February issue of Legal News. To read our articles, please click on the title above.


  • Legal Advice Privilege Only Applicable to Advice from Lawyers

    February 04, 2013

    In a significant ruling, the UK Supreme Court has confirmed that legal advice privilege only covers legal advice given by a member of the legal profession.

  • Tax Updates for (Re)insurers

    January 25, 2013

    Revenue has updated its guidance for life-assurance companies on the “gross roll-up” regime; additionally, an opinion has been issued at European level regarding non-taxable entities in VAT Groups.  Tax departments should analyse these developments to see what the consequences for their company might be.

     

  • Legal Advice Privilege Only Applies to Advice from Lawyers

    January 24, 2013

    You might be interested in a UK Supreme Court ruling, delivered yesterday, on legal advice privilege. Carol Plunkett and Fergus Doorly referred to the Court of Appeal decision in the case at our Counsel Connect seminar on Privilege held on 24 April 2012. Here is what the UK Supreme Court had to say.