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Amorys News
Virtual Meetings and Increased Threshold for Winding Up to remain Law until 31 December 2023
Virtual Meetings and Increased Threshold for Winding Up to remain Law until 31 December 2023 The Minister for Trade Promotion, Company Regulation and Digital has announced the extension of the interim period of two temporary measures introduced by the Companies...
Redundancy and Severance Agreements
Redundancy and Severance Agreements Unfortunately, due to a multitude of issues including rising cost of living, energy uncertainty and a reduction in available investment capital , many employees are being faced with the prospect of redundancy as their employers...
Survival of Actions on Death….
Survival of Actions on Death…. Do legal actions and claims survive the death of a Plaintiff or prospective Plaintiff? Can such claims/actions be maintained or initiated subsequent to the death of the intended Defendant? Introduction Prior to 1961 when an individual...
Financial Services and Pensions Ombudsman
Financial Services and Pensions Ombudsman – Does It Have the Final Say in a Dispute? The Financial Services and Pensions Ombudsman (“FSPO”) in its current form was established in 2017 with the aim to provide a service that was impartial and accessible to customers and...
Builders, Developers and Landowners: Residential Zoned Land Tax – What You Need to Know
Residential Zoned Land Tax - What You Need to Know Residential Zoned Land Tax (“RZLT”) was introduced by way of the Finance Act 2021 and will be payable from 2024. The RZLT is an annual tax calculated at 3% of the market value of land which is suitable for residential...
Re-Mortgaging a Property in Ireland
Re-Mortgaging a Property in Ireland The process of re-mortgaging is very often perceived in Ireland as a difficult process that may not be worth the hassle. This perception often arises from the experience of moving homes which people will often find to be a stressful...
Consequences Of Purchasing A Property Involving A Gift
Is Revenue Looking Your Gift Horse In The Mouth? Important information for those receiving a gift towards the purchase of their property If you’re lucky enough to be receiving a gift towards the purchase of your new home or property it is very important that you read...
Capital Gains Tax Loss Relief On Convertible Loan Notes
Capital Gains Tax (CGT) Loss Relief On Convertible Loan Notes If your convertible loan note is capable of being characterised as ‘marketable’ and capable of commanding a ‘market price’ over and above the mere value of the loan, it may be possible to claim the debt as...
Personal Injuries – The MIBI
The MIBI - Questions & Answers What is the MIBI? This is an acronym for the Motor Insurers Bureau of Ireland. What does it do? The State is obliged by the European Union Motor Insurance Directive 2009/103 to have a system for compensating the victims of uninsured...