Capital Acquisitions Tax (C.A.T.) Agricultural Relief

On 24th July 2015
agricultural relief, capital acquisitions tax, farming, tax, tax relief

Capital Acquisitions Tax is charged on gifts and inheritances where the relevant group threshold has been exceeded. Agricultural Relief gives a 90% reduction in the value of agricultural property for gift and inheritance tax. In order to qualify for this tax relief prior to 1 January 2015 the overriding condition was that the beneficiary must […]

On 17th July 2015
companies act, irish law, law, legal

OVERVIEW The Companies Act 2014 came into effect on 1st June 2015. It represents a profound change in Irish company law and a substantial challenge for practitioners. However, it can also be seen as a positive development as it consolidates and modernises the law. The Act brings together all the previous enactments into one statute. […]

Law Society of Ireland objects to proposed unpaid water charges collection

On 7th July 2015
law society, news, water charges

The Law Society of Ireland has written to Minister of Environment, Community & Local Government Alan Kelly to voice its strong objections to the proposed means of collecting unpaid water charges when a property is sold. President of the Law Society Kevin O’Higgins explains, “The Law Society’s concern is that the proposed system of collecting […]