Starting from 1st July 2023, significant legislative changes will impact non-resident landlords (“NRL”), collection agents of NRLs and tenants of NRLs. There will be a new Non-Resident Landlord Withholding Tax (“NLWT”) system. These changes aim to enhance tax compliance and simplify rental income reporting in Ireland. To streamline the process, collection agents and tenants will […]
The three pillars of Construction are known to be quality, time and cost. The Construction Contracts Act 2013 (The Act) came into force on the 25th July 2016. It was stated that it addressed a serious power imbalance in the sector. Primarily, the act was introduced to impose mechanisms for payment, particularly to […]
Introduction The recent case of O’Sullivan v HSE (2023) IESC 11 has produced an interesting judgment centered around the steps that an employer must take to ensure that any decisions made to suspend staff are lawful. These proceedings concerned a consultant obstetrician and gynaecologist who was placed on administrative leave with pay after being found […]
Introduction The recent judgment in case C-300/21 UI v Österreichische Post AG (commonly referred to as “the Austrian Post case”) marks the Court of Justice of the European Union’s (CJEU) first notable interpretation of the concept of non-material damage under the General Data Protection Regulations (GDPR). This case concerned an Austrian man who […]
From 11 June 2023 directors are required to include their personal public service number (PPSN) when filing certain forms with the Companies Registration Office (“CRO”). The PPSN is required by the CRO when: Incorporating a new company (Form A1) Notifying a change of director (Form B10, B69) Filing the […]
Check out the highlights video from our CPD event held at the Crawford Art Gallery here: https://vimeo.com/812480361/025debeb4f
April 12, 2023/ Legal 500, one of the most prestigious international legal directories, has announced its 2023 rankings and has recommended O’Flynn Exhams in the following three practice areas: • Dispute Resolution; • Commercial, Corporate and M&A; and • Real Estate. They have commented on each of the above mentioned practice areas as follows: […]
[/caption]Overview On 15 December 2022, Finance Act 2022 (“the Act”) was signed into law. Section 96 of the Act provides for the introduction of a new Vacant Homes Tax (VHT) with effect from 1 November 2022. The Government’s stated aim of the measure is the increase of the supply of residential properties for rent or […]
By Aeibhin Cahalan The Residential Tenancies (Deferment of Termination Dates of Certain Tenancies) Act 2022 (the “Act”) was enacted on 29 October 2022, providing for temporary protection from termination for certain residential tenants. New Measures The Act amends the Residential Tenancies Acts 2004 to 2022 (the “RTA”) by introducing a temporary protection for residential tenants […]
The NIS2 Directive will be published in the Official Journal of the EU in the coming days and will come into force 20 days following its publication. Member States will then have 21 months to introduce national law transposing the NIS2. NIS2 will replace the NIS Directive , which was the first EU wide cybersecurity […]
The Tracker Mortgage Scandal hit the headlines again last week with the announcement of a €100.5 million fine for Bank of Ireland for its role in the scandal, which is the highest of any fine levied against an Irish Bank. This closes the chapter on the Central Bank’s seven year investigation of seven lenders […]
O’Flynn Exhams were delighted to take part in the recent Charity Tag Rugby event held in Musgrave Park. The event raised funds for a great cause Mixed Ability Sports Ireland. A big thank you to Morgan McKinley for organising a great day out and congrats to all involved!