Publications
Legal Updates
- » No planning, no party
A planning authority considering an application for retention permission is entitled to have regard to its past decisions on the development. A decision of a planning authority may not be challenged simply because third party submissions, which disclosed no new issues, were not shared with the applicant. There is no obligation on a planning authority to provide guidance as to what future applications it may find acceptable.54.1KB PDF - » A planning difficulty
Where a developer fails to comply with an order under Section 160 of the Planning and Development Act 2000 he may be committed for contempt. When deciding whether to make such an order the Court will focus on whether the developer had taken effective steps to remedy the unlawful development.54.0KB PDF - » Small items, big problem
A written assurance from a local planning authority does not override the terms of a planning permission.55.6KB PDF - » When a map is an uncertain guide
An error in the site plan accompanying a past conveyance may be rectified through the use of the Trustee Act, 1893.53.3KB PDF - » When Planning Law and Contract Law Collide
An Irish court refused to order specific performance of a contract which included a term which was in breach of a planning permission. As the purchaser was aware of the planning breach, the court also refused to rescind the contract. - » Be careful what you write
If parties do not want correspondence to give rise to an enforceable agreement for the sale of land then they should include the phrase "subject to contract/contract denied". Any other wording may not have the same protective effect. - » European Union Signs Luxembourg Rail Protocol – 10 December 2009
Following approval at a Council meeting of the European Union on 30 November 2009, the Luxembourg Protocol to the Convention on International Interests in Mobile Equipment on Matters Specific to Railway Rolling Stock (the “Protocol”) was signed by the European Union on 10 December 2009.53.6KB PDF - » Land and Conveyancing Law Reform Act, 2009
The Land and Conveyancing Law Reform Act 2009 (“the Act”) became operative on the 1st December 2009 save for Section 132 (rent reviews) which comes into effect on the 28th February 2010.74.9KB PDF - » Efforts to liberalise Global Airline Business
November 2009: Multilateral Statement of Policy Principles regarding the Implementation of Bilateral Air Services Agreements.37.4KB PDF - » Transfert de siège social d’entreprise vers l’Irlande
De nombreux cas de transferts de siège d’entreprises internationales et européennes vers l’Irlande furent récemment annoncés. Parmi elles, Shire Pharmaceuticals, Solaris Mobile, WPP, Henderson, UBM, Ingersoll Rand, Accenture et James Hardie.73.1KB PDF - » L’irlande Pour Les Groupes Internationaux
L'Irlande continue de jouer un rôle significatif en Europe, agissant comme plateforme commerciale et d’investissements pour de nombreuses entreprises internationales.68.2KB PDF - » Commerce International et optimisation des benefices
L'Irlande, avec son faible taux d'imposition des sociétés (IS), le seul pays anglophone de la zone €uro et un système juridique de droit commun adapté au commerce international est une excellente juridiction pour une entreprise souhaitant développer et/ou optimiser ses activités internationales.69.0KB PDF - » Les opportunités sur le marché des énergies renouvelables en Irlande
Après les technologies de l’information et les biotechnologies, les énergies renouvelables sont la troisième matière de recherche gratifiée par les autorités irlandaises.84.6KB PDF - » Local Government (Charges) Act 2009
This is the Act providing for the payment of an annual charge to Local Authorities in respect of residential property.25.1KB PDF - » Article 29 Working Party issues Opinion on Online Social Networks
The Article 29 Working Party (“Working Party”) has issued an opinion on on-line social networking and the applicability of European Union data protection law to social networking websites.90.6KB PDF - » Change in the law re Committals
In a judgment given by Judge Laffoy in the High Court on Thursday 18 June, the applicant Caroline McCann obtained – in judicial review proceedings – an order quashing a committal order of Monaghan District Court, providing for her arrest and imprisonment for arrears of instalments not paid.49.3KB PDF -
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- » New Irish Tax Relief for Intangible Assets
In line with the recent Budget announcement by the Minister of Finance, the Finance Bill, published Thursday 7th May 2009, introduced measures to extend the tax relief available for the acquisition of intangible assets. The new regime applies to capital expenditure incurred by a company after 7th May 2009 on the provision of intangible assets for the purposes of a trade.75.2KB PDF - » Ireland - a conduit for investment into China
Ireland has a very beneficial tax treaty with China, and when taken in addition to Ireland’s favourable holding company tax regime it provides significant opportunities for investment into China via Ireland and from China into Ireland. A combination of the Ireland/China Double Tax Treaty and Irish domestic law can provide for a tax free exit from China in the event of a future disposal.659.5KB PDF - » Charities Act 2009
The introduction of any piece of legislation imposes challenges to ensure compliance and to meet new requirements. It also offers a new way of thinking and an opportunity to improve or eliminate existing standards and practices.210.8KB PDF -
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- » Private Client Update: Finance (No. 2) Bill 2008.
The Finance (No. 2) Bill 2008 (the Bill) was presented by Finance Minister Brian Lenihan to the Dáil on the 20 November, 2008. The following details the main changes to capital taxes proposed by the Bill as presented.66.2KB PDF - » Legal Update - Important Changes in Charities Law
Important changes to charities law are currently under discussion in the Oireachtas. A new Charities Act is expected to be finalised by the end of 2008. According to Edward Gleeson, Head of the Charities Unit at Mason Hayes+Curran:202.0KB PDF - » Insolvency Update - Summer 2008
High Court re-emphasises purpose of examinership legislation. The High Court recently re-stated the purpose of the examinership process. Mr. Justice Clarke indicated that a court should lean in favour of confirming a scheme of arrangement where the enterprise is likely to be saved and, in particular, where all or a significant number of jobs will be saved notwithstanding a ‘lack of candour’ on the part of the petitioners.246.7KB PDF - » Employment Law Update - October 2006
The Employees (Provision of Information and Consultation) Act 2006 came into force in July of this year and is applicable to employers with at least 150 employees in Ireland since 4 September 2006.1.5MB PDF - » Insolvency Update - Autumn 2006
Doherty Advertising Limited was wound up on foot of a petition presented by Independent Newspapers in September 2003, following the appointment of a receiver earlier that summer. The company had two executive directors and three non-executive directors, one of whom had resigned prior to the receivership and subsequent liquidation.1.7MB PDF -
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- » Business Compliance Update - Summer 2005
Directors Compliance Statements - back to the drawing board?
Directors Disqualification Orders - the Cautious Trading case
Launch of the Irish Enterprise Exchange475.9KB PDF - » Business Compliance Update - November 2004
Start date for Directors? Compliance Statements delayed?
ODCE success in obtaining Restriction Orders
Good News for the Business Expansion Scheme
Update on Employment Law Obligations485.5KB PDF - » Business Compliance Update - Summer 2004
Update on directors compliance statements
Directors and officers insurance
Audit exempt companies
Irish resident directors481.6KB PDF - » Banking Update - Summer 2005
Welcome to the latest edition of the Mason Hayes+Curran Banking Bulletin which covers recent developments in the Financial Services industry. An important decision in respect of fixed charges over book debts and bank accounts has been handed down in recent weeks by the English House of Lords, that of Spectrum Plus Limited.557.4KB PDF - » Banking Update - Autumn 2004
Welcome to the latest edition of the Mason Hayes+Curran Banking Update. As well as information on persuasive case law relating to fixed charges and on European insolvency proceedings, we have details of some team changes as well.567.2KB PDF - » Insolvency Update - Summer 2005a
No investigation fees for liquidators?In the recent restriction order proceedings brought by the official liquidator of Mitek Holdings Limited and Others (all in liquidation), the court made declarations of restriction against two of the three respondent directors.
809.9KB PDF - » Insolvency Update - Summer 2005b
Foreign revenue authorities launch assault.In a judgment delivered by Judge Laffoy in the High Court on 8 March 2005 it was held that Council Regulation (EC) number 1346/2000 of 29 May 2000 (the Insolvency Regulation) confers jurisdiction on the court to wind up a company on the petition of revenue authorities of a foreign state.
807.6KB PDF - » Insolvency Update - Spring 2005
Non-executive directors must show they supervised and controlled the affairs of the company in order to avoid restriction. In the recent case of In re Tralee Beef & Lamb Limited (in liquidation) the High Court restricted all four directors of the company pursuant to section 150 of the Companies Act 1990, on the basis that they had not acted responsibly in relation to the conduct of the affairs of the company.812.4KB PDF