Publications

New Regulations on the Beneficial Ownership of Express Trusts

19 October, 2021 Author: John Darby

The European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) Regulations 2021 (the “Regulations”) came into operation on 24 April 2021. The Regulations apply a similar beneficial ownership regime to express trusts as already applies to companies by way of earlier beneficial ownership regulations. One of the key objectives of the Regulations is to promote transparency […]

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The Updated Work Safely Protocol – Practical Implications of the Updated Guidance.

21 September, 2021 Author: Caoimhe Heery

The updated Work Safely Protocol (the “Updated Protocol”) was published on the 17th of September 2021 ahead of yesterday’s commencement of the phased return to the workplace. The Tánaiste and Minister for Enterprise, Trade and Employment, Leo Varadkar has stated that this “marks another milestone in our recovery from the pandemic, with the phased return […]

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Recent developments – Irish Aircraft Registration & Article 83bis

6 September, 2021

The Convention on International Civil Aviation (1944), known as the ‘Chicago Convention’, was held to promote peaceful co-operation between nations regarding the development of international civil aviation. The International Civil Aviation Organisation (ICAO) was established following the Convention to ensure that the aviation industry achieved the highest possible degree of uniformity in regulations, standards, procedures […]

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Update – European Aviation Jet Fuel Tax

16 August, 2021

The European Commission (the “Commission”) has confirmed plans to introduce an EU-wide tax on aviation jet fuel for airlines operating flights in and from the EU as part of the Commission’s overhaul ‘Fit for 55’ legislative package. The new measures were announced by the Commission on 14th July 2021 as part of the EU’s ambitious […]

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Small Company Administrative Rescue Process

4 August, 2021 Author: John Darby

The Government has published a general scheme for the Companies (Small Company Administrative Rescue Process and Miscellaneous Provisions) Bill 2021 (the “Bill”).  This will provide for a dedicated administrative rescue process for small and micro businesses.  It is intended to address the need for a simplified restructuring process for viable small companies that is both […]

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