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Legal Updates & Insights

  • Article

    Navigating reasonable accommodation in the workplace: An employer’s guide

    In the recent case of Mary Tracy v. Smurfit Kappa Ireland Limited t/a the Educational Company of Ireland, the Workplace Relations Commission ordered an employer to pay a total of €64,000.

    Employment
  • publication

    Streamlining of Ireland’s Investment Limited Partnership

    The Central Bank of Ireland has announced the discontinuation of its requirement for the general partner of an Irish Investment Limited Partnership (ILP) to be authorised as an AIF management company.

    Asset Management & Investment Funds
  • publication

    Fund Structure: The Unit Trust

    A unit trust is a contractual fund structure constituted by trust deed. A unit trust is not a separate legal entity and does not have legal personality.

    Asset Management & Investment Funds
  • publication

    Fund Structure: The Variable Capital Company (VCC)

    Irish Investment fund products can be constituted in various legal forms. A range of factors can influence the choice of legal vehicle, including tax treatment, risk spreading requirements, local market requirements and market preferences.

    Asset Management & Investment Funds
  • publication

    Fund Structure: The Investment Limited Partnership (ILP)

    The Investment Limited Partnership (ILP) fund structure does not have an independent legal existence and all of the assets and liabilities belong jointly to the individual partners.

    Asset Management & Investment Funds
  • publication

    Fund Structure: Common Contractual Fund (CCF)

    The Common Contractual Fund (CCF) fund structure is a contractual arrangement whereby investors participate as co-owners of the assets of the CCF.

    Asset Management & Investment Funds
  • publication

    Fund Structure: The Irish Collective Asset-management Vehicle (ICAV)

    The Irish Collective Asset-management Vehicle (ICAV)

    Asset Management & Investment Funds
  • Article

    DORA – European Commission rejects draft RTS on subcontracting ICT services

    In a letter to the chair of the joint committee of the ESAs, the European Commission notified the ESAs that it is rejecting the draft RTS on subcontracting ICT services supporting critical or important functions under the DORA.

    Technology
  • article

    Spotlight on bid-rigging in 2025 in Ireland

    Unlawful collusive tendering, or so-called “bid-rigging” is set to be one of the key competition enforcement areas in Ireland this year and beyond.

    EU, Competition & Procurement
  • publication

    Irish merger control. 2024 lessons and 2025 trends

    This report highlights trends in Irish merger control in 2024 and also looks ahead to anticipated developments in 2025.

    EU, Competition & Procurement
  • article

    ALG responds to the Department of Finance’s Consultation on the Tax Treatment of Interest in Ireland

    Tax
  • Article

    Energy 2025 Look Forward

    2025 is set to be a busy year in the Irish energy sector. In this article, we explore sector specific developments and trends that we expect to see through 2025 and beyond.

    Energy & Natural Resources