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Article and Insights
Preferred Equity Investments in Irish Real Estate
As real estate values have fallen over the last few years and construction costs have increased, many sponsors and asset managers have been forced ...
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Article and Insights
Changing Rooms, Changing Times? New Accessibility Requirements under the Building Regulations
The Building Regulations (Part M Amendment) Regulations 2022 require the provision of changing facilities in buildings having regard to building us...
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Article and Insights
What Does SCARP Mean For Landlords?
We consider the provision for terminating leases in the government's proposed summary rescue process for small companies (or SCARP) and what it mea...
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Article and Insights
Updated Guidance for Property Services Providers – What Does it Mean for your Business?
The Society of Chartered Surveyors Ireland in conjunction with the Property Services Regulatory Authority and the Institute of Professional Auction...
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Article and Insights
Tick Tock – New Clarification on Time Limits in Property Damage Claims
Supreme Court provides clarity on the commencement date of the six-year limitation period for property claims involving negligence.
Consultant
Owen O’Sullivan
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Article and Insights
The Real Estate Investment Structure Taxation Review – Ireland
Our Tax team contributed to the Irish chapter of the Law Reviews recently published 'The Real Estate Investment Structure Taxation Review'.
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Article and Insights
Stamp Duty – Purchasers Mid Transaction Breathe a Sigh of Relief
The Minister for Finance has included transitional measures in the Finance Bill 2017 providing mid transaction stamp duty relief for certain purcha...
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Article and Insights
Sports Bulletin – A Year in Review in Sport
The William Fry Sports Group look back at the sports sector in 2020
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Article and Insights
Revenue Moving CG50A Application Process Online
Revenue has issued a new tax and duty manual, providing guidance on the new online application system for CG50As.
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Article and Insights
Public Private Partnership Contracts – Tax Appeals Commissioner’s Recent Determination Provides Clarity for Foreign Shareholders
The Tax Appeals Commission recently determined that the public private partnership contract between a certain Irish company and the National Road A...
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Article and Insights
New Stamp Duty Rate for Bulk Purchases of Residential Properties
On 19 May 2021, Ireland passed a financial resolution introducing a new stamp duty rate of 10% targeted at the “bulk buying” of certain residential...
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Article and Insights
New Protections for Residential Tenants Impacted by COVID-19
The Residential Tenancies and Valuation Act 2020 (Act) was signed into law by the President on 1 August 2020 and introduced new temporary obligatio...
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Article and Insights
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Article and Insights
New Government Legislation Programme: Industry & Sector Breakdown Summer 2022
The Summer legislation programme has been published by the government. The programme includes 34 bills for prioritisation.
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Article and Insights
Letting Residential Property in Ireland
The Irish property market continues to perform very strongly with continued investor demand for residential property and student accommodation. We ...
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Article and Insights
Irish Real Estate Funds Regime Changes: Actions For Funds And Investors
Technical changes to the existing Irish Real Estate Funds (IREF) regime proposed by the Finance Bill 2017 may impact direct and indirect IREF inves...
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Article and Insights
Government Publishes Spring Legislation Programme for Spring 2021
The legislative programme for the forthcoming spring Oireachtas session has been published by the Government Chief Whip, Jack Chambers TD.
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Article and Insights
EU Issues ‘Gold Standard’ for Environmentally Sustainable Activities
On 21 April 2021, the EU published the first of two planned sets of performance criteria for environmentally sustainable activities under the Taxon...
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Article and Insights
COVID-19: No Moratorium on Forfeiture of Commercial Tenancies
We consider the impact of the Residential Tenancies and Valuation Act 2020 on commercial tenancies and the clarity it brings to the forfeiture or t...
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Article and Insights
COVID 19 – Practical Considerations for both Landlords and Tenants
There are challenging times ahead for landlords and tenants of commercial property. What are the challenges and does a commercial lease provide an...
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Article and Insights
Compulsory Question: Challenging a Property Arbitrator in Compulsory Purchase Order Cases
Compulsory Purchase: A property arbitrator's refusal to state a case to the High Court on a point of law is subject to Judicial Review
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Article and Insights
Central Bank Data Requests Issued to Corporate Debt & Real Estate Funds
Following on from our June briefing (ESMA supports targeted review of corporate debt and property funds) the Central Bank has begun contacting UCIT...
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Article and Insights
Adverse Possession – Take Action Landowners
A recent Circuit Court case on adverse possession is a cautionary tale for landowners. It highlights how an oversight can result in the loss of land.
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Article and Insights
A New Look at the Landlord and Tenant Relationship
Video: New Look Retailers (Ireland) Limited's application to appoint an Examiner is refused due to lack of negotiation with the Landlords.
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Consultant
Owen O’Sullivan
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Article and Insights
The taxation of non-Irish resident landlords – Revenue manual published
The Revenue Commissioners (Revenue) have published their Tax and Duty Manual on Taxation of Non-Irish Resident Landlords to take account of Finance...
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Article and Insights
Land Development Agency Bill 2021 – What do you Need to Know?
The Land Development Agency Bill 2021 (Bill) has been published, which aims to put the Land Development Agency on a statutory footing. What are th...
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Article and Insights
Intense Regulatory Focus on Liquidity Risk Management Continues
Fund liquidity management is a hot button issue for local, EU and international regulators. See our analysis of the Central Bank's and ESMA's dema...
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Article and Insights
Retail Re-opens – What’s Open and What are Retailers Obligations
On 8 June 2020 street retailers were permitted to open, we examine the types permitted to open and the obligations on those reopening.
Partner
Brian O’Callaghan
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Article and Insights
‘It’s Not Me, It’s You’ Commercial Leases – Remedies for Landlords and Tenants
Gráinne Varian & Gerard James of our Litigation team discuss a number of issues we have seen arising on behalf of our clients, both from the Landlo...
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Article and Insights
COVID-19 Concerns Bring About Code of Conduct for Commercial Rents
The Government has published a voluntary code of conduct for commercial leases with the aim of facilitating discussions between landlords and tenan...
Partner
Brian O’Callaghan
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Article and Insights
COVID-19 – An Inadvertent Moratorium on Forfeiture?
We consider the impact of the Emergency Measures in Public Interest (COVID-19) Act 2020 on commercial tenancies and whether it has created an inadv...
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Senior Associate
Kate Loftus
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Article and Insights
Property Funds a Popular Choice for Investors in Real Estate
Property funds remain a popular choice for investment in Irish and European real estate or assets deriving their value from such real estate.
