Welcome to the May 2022 edition of our Asset Management & Investment Funds Update

A €25m tax battle before the Tax Appeals Commission clarifies the corporation tax treatment when intercompany debt is unwound.

New Regulations provide clarity for employers due to begin reporting on their gender pay gap metrics in December 2022.

The High Court of England and Wales recently considered the rules on civil liability in negligence for serious injuries relating to professional footballers in Fulham Football Club v Jones [2022] EWHC 1108 (QB).

In a wide-ranging briefing, ESMA sets out guidance for the supervision of SFDR compliance and combating greenwashing. While the briefing is addressed to national regulators, fund management companies should take account of the expectations to ensure positive outcomes in the context of any future SFDR-related supervisory actions.

Welcome to the June 2022 edition of Legal News. Here is a selection of our recent publications on subjects that may affect you or your business.

The Supreme Court has upheld a High Court ruling that fixed-term working legislation can apply to a permanent employee involved in an interim “acting up” arrangement.

The In Vitro Diagnostic Medical Device Regulation, (EU) 2017/746, is fully applicable as of Thursday 26 May 2022. Together with a summary of the key changes mandated under the IVDR, we examine Ireland's readiness to adapt to these changes, recent transitional provisions and additions/updates to the reference list of harmonised standards for the IVDR.

On 23 May 2022, the Revenue Commissioners (Revenue) published a new Tax and Duty Manual, VAT treatment of depository services and global custody services (Manual). The Manual provides helpful guidance on the VAT treatment of depositary services and global custody services provided in respect of an Irish investment fund.