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A Private Limited Company (“Company”) can avail of either of two exemptions from having its financial statements audited pursuant to The Companies Act 2014 (“the Act”). 1. The first exemption is known as “the standard exemption” and can be obtained if the Company satisfies certain conditions in respect of the current financial year and the […]
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On 28 January 2019 it was announced that the new State lender for small and medium sized developers known as Home Building Finance Ireland (“HBFI”) has opened for business with an initial €750 million which is expected to fund the delivery of up to 7,500 new homes over the next five years. The scheme aims […]
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Breach of data protection and privacy laws by Uber, the ride sharing company in the United States. The “God view” tool employed by Uber allowed the company’s employees to constantly track drivers and customers in real-time without their knowledge. In 2011 the “God view” programme was used by Uber as a type of novelty […]
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Solicitor, Gerald Kean was brought to court by EBS over an accountable trust receipt (ATR) that was given by him to EBS in 2008 in order to obtain the title deeds of his client’s three properties, which were held by EBS as security for the mortgage that was taken out against them. Mr. Kean gave […]
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When a Bank inserts a pre-condition to the drawdown of funds, then it should ensure that same is complied with, or else it may face a challenge as was faced by ACC Bank in the case of ACC Loan Management Limited –v- Gerard Sheehan [2006] IECA343/87/2016. Background The circumstances of the case are that […]
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This case refers to Section 74(3) of the Land and Conveyancing Law Reform Act 2009 which states that “any conveyance of property made with the intention of defrauding a creditor or other person is voidable by any person thereby prejudiced”. This case arose from an appeal from the Dublin Circuit Court to the High Court. […]
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Ickendel Limited Limited v Bewleys Café Grafton Street Limited [2014] IESC 41 The Supreme Court judgment given on the 1st July 2014 has ruled in favour of Ickendel Limited, the landlord, holding that Bewley’s, the Tenant, must now pay €1.464 million rent. The previous High Court ruling of Charlton J, which held in favour […]
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Examinership is a process whereby a struggling but potentially viable company can seek a limited period of Court protection from its creditors in order to have an independent person, the examiner, appointed in order to formulate proposals for a compromise or scheme of arrangement with its creditors which, if accepted by the creditors and ultimately […]
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06 Feb '14
The way it is now: Commercial Rates are a tax, which date back to 1838, imposed by local authorities on the occupiers of commercial and industrial property. The types of property upon which rates are charged include shops, offices, factories, warehouses, hotels, licensed premises etc. Each year, usually in March, the local authorities strike the […]
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12 Jun '13
Most people are aware that directors are appointed to manage the business of a company but many individuals who accept the position of director are oblivious to the onerous duties and obligations that will be imposed on them as directors. There is no statutory limit in Company Law regarding the maximum number of directors […]
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Phone
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Company Law
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