October 2026 edition of Legal News.
Welcome to our monthly update, featuring a curated selection of articles published over the past month.
- Budget 2027 Highlights
Budget 2027 was announced on 6 October 2026. It is the second budget of this Government’s term, and the Minister for Finance described it as setting an optimistic path in which work is rewarded, risk is repaid and investments in our future will bear fruit for decades to come. We highlight the key budgetary measures that will impact individuals, households, companies and businesses. - EU KIDS Act: Grown-Up Rules for Online Providers
The proposed EU KIDS Act represents an effort to harmonise child-safety standards across the EU. We explore who is in scope of the EU Kids Act, what the principal obligations could mean in practice, how the proposal interacts with existing EU Rules and what providers can do now in anticipation of being in-scope of this new legal framework. - Data for Sale: Can Insolvent Companies Realise the Value of Corporate Data?
We examine the proposed sale by Spirit Airlines, LLC of a substantial de-identified corporate dataset to Google LLC. The transaction suggests that the operational data generated by a business may itself constitute a valuable realisable asset in an insolvency. We consider what Irish insolvency practitioners need to know. - Employment (Contractual Retirement Ages) Act 2025; Key Pensions Considerations
Under this new Act, an employee with a lower mandatory retirement age in their employment contract than the State pension age has the right to notify their employer that they do not consent to retire at such earlier age. We consider this entitlement, it’s implications on pensions and next steps. - Small Reactors: Big Questions?
We review what problem advocates of Small Modular Reactors are trying to solve, if they are a viable solution and if not, why not and what would need to change to progress the deployment of Small Modular Reactors. - ESMA Targets CASP Custody Resilience
ESMA has announced a Common Supervisory Action on the digital operational resilience of crypto asset service providers, with custody services singled out as the priority area. We consider what does the Common Supervisory Action cover and what crypto asset service provides should be doing now. - Ireland Postpones Pay Transparency: What’s Next?
We look at the status of the Pay Transparency Directive in Irish law. It aims to strengthen the principle of equal pay for equal work of equal value between men and women and expands upon current Gender Pay Gap reporting requirements. - PWC: Adjustments to the Contract Sum (Part 1)
The Public Works Contract provides a structured mechanism for adjusting the contract sum in response to variations and compensation events. We consider the procedural requirements of Clause 10.6 which sets out a valuation hierarchy that governs how adjustments to the contract sum arising from compensation events are to be assessed. - 2026 Draft Control of Development Regulations
These draft regulations intend to support commencement of some of the remaining provisions of the Planning and Development Act 2024. We examine how they move technical, environmental and programme risk towards the applicant and bring key decisions forward, from pre-application consultation to validation, public participation and permission extensions. We also identify developer action points.
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