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New Stamp Duty Rate for Bulk Purchases of Residential Properties

Ireland - June 24 2021 On 19 May 2021, the Irish legislature passed a financial resolution introducing a new stamp duty rate of 10% targeted at the “bulk buying” of certain…

Brian Duffy, Robert Kearns

William Fry guide to the Investment Limited Partnership: Ireland’s new and improved option for Private Fund Sponsors

Ireland - January 28 2021 Recent reforms will take effect on 1 February to the Irish legal regime for Investment Limited Partnerships. With these reforms, Ireland now has a…

John Aherne, Ivor Banim, Matthew Cahill, Eoin Caulfield, Vincent Coyne, Lorena Dunne, Ted McGrath, Mark Quealy, Patricia Taylor, Anne Tobin

Cayman Islands Added to EU Blacklist

European Union - March 5 2020 Following a meeting of the EU's Economic and Financial Affairs Council on 18 February 2020, the EU list of non-cooperative jurisdictions was revised…

David Maughan, Martin Phelan

Ryanair's VAT Refund Claim on Costs Incurred in Failed Aer Lingus Bid Referred to CJEU

European Union, Ireland - May 3 2017 The Supreme Court has referred a question to the Court of Justice of the European Union (CJEU) on whether Ryanair is entitled to reclaim VAT incurred…

Changes to Section 110 Regime Relating to Irish Property Assets

Ireland - October 7 2016 On 6 September 2016, the Irish Minister for Finance released a statement advising of a proposed amendment to section 110 of the Taxes Consolidation…