Category: Legal Briefing

On the 5th October 2016, a new edition of the Book of Quantum was published by the Injuries Board.  This will assist personal injury claims by providing a greater level…

Budget 2016 increased the group thresholds for Capital Acquisitions Tax for all gifts and inheritances from the 11th October, 2016 as follows: All gifts and inheritances taken by each beneficiary…

Making a will to benefit a child with special needs and/or a vulnerable adult -points to consider A well written Will is the only way to make sure that the…

President Michael D. Higgins has signed the Assisted Decision Making (Capacity) Act, however the commencement order has not been signed by the Minister for Justice and will not be done…

The Workplace Relations Act was passed into law in 2015 and has transformed the manner in which disputes between employers and employees will be dealt with. In the past, there…

Rental Income, NPPR & CGT Rental Income Prior to 2012 the Revenue Commissioners relied on voluntary disclosure in relation to taxation of rental income from investment properties, as there was…

The Animal Health and Welfare Act 2013 was recently enacted by the Minister for Agriculture. It has great importance for all who own any type of animal whether agricultural or…

Commercial property rates. A major concern for the Landlords of commercial property and potential purchasers of commercial property has been the question of unpaid rates. What happens, who should pay,…

To change the name on your passport or other official documents it would be necessary to execute a document known as a Deed Poll. There is a misconception about the…

The Non Principal Private Residence (NPPR) charge which was introduced in 2009 was a €200.00 annual charge for each of the years 2009 to 2013, levied on residential properties which…

Fatal Injury: If you are unfortunate enough to have lost a loved one through the negligence of a third party, even where there is no direct financial dependency, you may…

Under new Employment Regulations which came into operation in Ireland on the 8th of March 2013, the existing Parental Leave entitlement in Ireland has been increased from 14 weeks to…

If you own a residential property in Ireland you will be liable for payment of the Local Property Tax (LPT) which came into effect in 2013.   Local Property Tax (LPT) was…

If a person is unable to repay their debts, they can be declared a Bankrupt. A person can take steps to declare themselves Bankrupt or a creditor who is owed…

Do you rely on a right of way to get into your home, farm or business? Do your pipes, sewers or cables cross someone else’s property? If that is the…

Septic Tank Registration Charges now payable Pursuant to the Water Services (Amendment) Act 2012   The Water Services (Amendment) Act 2012 provides for the establishment of a registration system for…

The 80:20 deal, NAMA’s latest offering to tackle the motgage crisis. The National Asset Management Agency has announced the pilot phase of the 80/20 Deferred Payment Initiative.  The 80/20 Deferred…

A Good Samaritan will not be personally liable in negligence for any act done in an emergency. Legislation has recently been introduced to protect “Good Samaritans”.   A “Good Samaritan” means a…

Apparently there is an average of 10 billion messages sent on Facebook and 500 million tweets sent every single day. Given the sheer volume of people involved in this freedom…

The new Household Charge is payable on 1st January 2012 and will be a charge on the property if not paid.   Anyone selling a property affected will have to…

The MUD Act – A long overdue piece of legislation introducing new obligations on Developers and providing greater assistance to homeowners.   The Multi – Unit Development Act (the Act) was signed into…

Pre nuptial Agreements may become more common in the future.   In Ireland, there is no particular legislation dealing with Pre-nuptial Agreements.  Their position in Irish Law remains unclear.  In…

Changes in the law regulating registration of Rights of Way.   The Land and Conveyancing Law Reform Act 2009 introduced onerous provisions concerning registration of certain types of easements including rights of way.  Following…

Adverse Possession. Do you have vacant property? Do you regularly check it’s boundaries? When Lawyers talk about applications to the Land Registry for first registration based on adverse possession, it…

A dispute which started over an electricity bill in the PRTB in 2005, finishes in the Supreme Court in 2011. Residential Tenancies legislation introduced in 2004 with the aim of providing an…

Companies Bill  marks the beginning of landmark change to Irish company law. The Company Law Review Group (CLRG) has now published the first volume (or Pillar A) of the draft…

Cohabiting couples expecting changes to the tax regime must be disappointed.   The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (“The Act”) was signed into law…

The Injuries Board is a body set up by the Government in 2004 as a response to Ireland’s “claims culture” and was intended to reduce the cost of insurance. It’s…

“Breaking up is hard to do!”    So said “The Carpenters”, not knowing the constraints imposed by the Irish legal system on couples who get into difficulty. Separation for any couple…

Making a Will – Why Bother? It is surprising the high proportion of people who die every year without having made a will, or intestate, to use the legal term.…

  Capital Acquisitions Tax comprises Gift Tax, Inheritance Tax and Discretionary Trust Tax. Gift tax is charged on taxable gifts taken (other than on a death) on or after 28…