Taxpayers who are dissatisfied with a decision or assessment of the Revenue have the right to appeal to the TAC, or alternatively directly to the High Court by seeking leave to judicially review a Revenue decision. The purpose of this insight is to outline the process involved in these High Court proceedings.
Tax Disputes & EnquiriesThe European Supervisory Authorities recently issued a consultation paper containing proposals to broaden and amend the disclosure requirements of the Sustainable Finance Disclosure Regulation Delegated Regulation.
Asset Management & Investment FundsOn 13 April 2023, the UK's Prudential Regulation Authority imposed a financial penalty on an individual for failing to comply with a Senior Manager Conduct Rule under the UK's Senior Managers and Certification Regime. Read more on this first enforcement action here.
Individual Accountability FrameworkSFDR/ Taxonomy and AML/CFT/Sanctions.
Asset Management & Investment FundsQIAIF exposure to digital assets, IAF/SEAR, F&P enforcement, LDI, DOF review of funds sector, ETFs, company law, MiFID, markets update.
Asset Management & Investment FundsEmployers are becoming increasingly aware and attuned to the competitive advantage that comes with promoting and supporting a neurodivergent workforce. Neurodivergent employees possess a unique set of skills and talents which allow businesses to thrive in creativity, innovative thinking and diversity of thought. Read more on recent cases here.
Employment & Incentives BelfastLarge Irish enterprises will be required to provide information on the make-up of their boards and senior executive teams as part of the Gender Balance in Business Survey.
Corporate & M&AIt was reported today, 25 April 2023, that MEPs in the European Parliament's Legal Affairs Committee have adopted their position (the MEP proposal) on the proposed Corporate Sustainability Due Diligence Directive (the Directive) and put forward some significant amendments to the Commission's proposed draft.
Corporate & M&AThe Office of Government Procurement has introduced monetary caps on liability in the Standard Conditions of Engagement for Consultancy Services (Technical) and the Standard Conditions of Engagement for Archaeological Services.
ConstructionThe eagerly anticipated Work Life Balance and Miscellaneous Provisions Act 2023 has recently been signed into law. Read more here.
EmploymentA subtle but palpable shift in the emphasis of regulation is underway. Have you noticed the CBI's increasing emphasis on culture?
Insurance & ReinsuranceThe Supreme Court has granted leave to appeal in respect of two legal challenges brought by developers regarding zoning elements of the Meath County Development Plan for 2021 to 2027.
Environmental & Planning
