Amorys News
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...
Farming Accidents In Ireland
Farming Accidents In Ireland There are approximately 137,000 farms in Ireland with an average of 173,000 people employed in the agri-food sector. According to a 2018 Teagasc survey the average size of Irish farms is 43 hectares and employment in the sector accounts...
Conveyancing Clients’ Competition
Conveyancing Clients’ Competition Become one of our next 50 conveyancing clients starting today (1st day of November 2020) (“entry date”) and have a chance to win a super cash prize of€750! Good luck to all participating clients! Question: What do you have to do to...
Gone Smishing? Credit Card Scams & Cybercrime
Credit Card Scams & Cybercrime Bank of Ireland recently notified their customers of a smishing scam where some of their credit card customers had received a text message claiming to be from the bank. The text message told customers that their credit card had been...
COVID-19 and Data Protection Rights
Data Protection Rights and the Pandemic COVID-19 It was recently reported that the HSE had disclosed to an employer that one of their employees had tested positive for Covid-19 prior to informing the employee of their own test results. The HSE explained in a statement...
Dealing With Tenant Inability To Pay Rent In Commercial Leases During COVID-19
Dealing With Tenant Inability To Pay Rent In Commercial Leases During COVID-19 As business activity has reduced and cash-flow stopped in many sectors as a result of the COVID-19 restrictions, tenant inability to pay rent is an inevitability. In order to survive the...
Redundancy and the Impact of Severance Agreements
REDUNDANCY AND SEVERANCE AGREEMENTS Unfortunately, as a result of the COVID-19 pandemic, many employees are being faced with the prospect of redundancy. However, regardless of the economic climate, employers are required to ensure that redundancy is both fair and...
Urban Development & Building Heights in Strategic Development Zones
Since the issue of the Urban Development and Building Heights Guidelines by the Minister for Housing, Planning and Local Government in December 2018 (the “Guidelines”), land owners and developers are understandably anxious to know how these guidelines will apply to...