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Results: 1-10 of 14

Destination Ireland - legal and tax issues

  • Matheson
  • -
  • Ireland
  • -
  • May 15 2013

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented. In practice, we note a number of consistent

Implications of new anti-avoidance provisions for non-Irish domiciled individuals

  • Matheson
  • -
  • Ireland
  • -
  • May 15 2012

The Finance Act 2012 (the “Act”) became law on 2 April 2012

Passing on the family business the time is now

  • Matheson
  • -
  • Ireland
  • -
  • April 26 2012

In our March 2011 client update, we raised the issue “Passing On The Family Business Now Appears To Be The Time”

Tax changes for civil partners

  • Matheson
  • -
  • Ireland
  • -
  • July 4 2011

The Minister for Finance has published the Finance (No. 3) Bill 2011 to make the necessary changes to the tax code consequent on enactment of the the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

A guide to re-domiciling an investment fund to Ireland

  • Matheson
  • -
  • Ireland
  • -
  • September 2 2010

In December 2009, the Companies (Miscellaneous Provisions) Act 2009 was signed into Irish law

Tax update: Ireland enhances offering as regulated fund domicile

  • Matheson
  • -
  • Ireland
  • -
  • June 2 2010

Ireland is one of the leading jurisdictions for the domicile of investment funds and has consistently taken steps to maintain a best-in-class tax regime for funds

Finance Bill - a further step toward Lenihan's aim to make Ireland

  • Matheson
  • -
  • Ireland
  • -
  • April 14 2010

Ireland has always offered significant advantages for asset managers seeking a regulated jurisdiction for their funds, and one of the key factors in the success of the Irish funds industry is the tax treatment of regulated funds in Ireland

Ireland introduces new domicile levy

  • Matheson
  • -
  • Ireland
  • -
  • April 12 2010

In recent years, Irish legislation has restricted the availability of income tax reliefs, to ensure that high earners pay at least an effective 20 rate of income tax

A guide to re-domiciling an investment fund to Ireland

  • Matheson
  • -
  • Ireland
  • -
  • March 2 2010

In December 2009, the Companies (Miscellaneous Provisions) Act 2009 was signed into Irish law

Significant developments in Irish trust law

  • Matheson
  • -
  • Ireland
  • -
  • January 21 2010

The rule against perpetuities, which required that trusts not continue for longer than a few generations, has been abolished for present and future trusts, from 1 December 2009, by Section 16 of the Land and Conveyancing Law Reform Act 2009