In the context of a share acquisition, it is vital that a buyer understands the tax affairs of the target company as the buyer will inherit any tax liabilities or related tax issues post-completion.
Corporate and M&A BelfastThe charity sector in Northern Ireland and the rest of the UK has long faced challenges in reaching out to supporters through direct marketing communications.
BelfastA recent judgment examined whether smartphones qualify as 'computers' under the Criminal Justice (Theft and Fraud Offences) Act 2001 and the obligation to provide passwords for electronic devices seized during a warranted search.
White Collar CrimeLast summer, we published an article on the new Employment Permits Act 2024 (the Act) which was signed into law on 25 June 2024 and which came into effect in September 2024.
Corporate ImmigrationIn this article we provide an overview of the proposed amendments to CSDDD introduced by the omnibus package on sustainability.
ESG & SustainabilityIn this article, we take a look at the key ESG related measures under the EU’s Competitiveness Compass.
ESG & SustainabilityIn this article on climate transition plans, we consider two key questions – what is a climate transition plan and why should businesses produce one.
ESG & SustainabilityESMA delays, AIFMD II, UCITS EAD, MiFID II, SIU, MMF stress tests, fund costs, AI, omnibus simplification package, digital assets, AML/CFT/FS.
Asset Management & Investment FundsDeadlines, CBI 2025 regulatory and supervisory outlook report, AIFMD Q&A, Irish property funds, financial sector demographics, markets update, AML/CFT/FS.
Asset Management & Investment FundsIn this article, we discuss the European Commission’s (EC) proposed Critical Medicines Act (CMA), published on 11 March 2025 which aims to improve the availability, supply and production of critical medicines within the European Union (the EU).
Hospitals & HealthcareAs Ofcom begins enforcing the Online Safety Act, we review the Illegal Harms Codes of Practice and their impact on service providers.
Belfast
