Unlimited Companies: No Obligation to Publicly File Accounts.
For some larger companies and groups, it makes good business sense to avoid having
to publicly file their accounts. This involves adopting a corporate structure that sees
the business move from limited company status to unlimited company status.
Contact: Alan Browning.
June 2010.
Click to view.

Inadvertent Waiver of Events of Default.
The past couple of years in Ireland have seen lenders adopt a wait and see approach to a large number of borrower defaults, but such tactics can be fraught with danger, particularly in light of a recent UK court decision.
Contact: Neil O'Keeffe.
June 2010.
Click to view.

District Heating Schemes.
Contact: Jennifer McGuire.
June 2010.
Click to view.

New Tender Review Process.
Public sector contracts invariably involve high value contracts. The EU has developed a series of complex regulations governing the way contracts are awarded and which set out the remedies for unsuccessful tenderers who feel aggrieved by the tender process. Contact: Eoin Cunneen or Niamh Hackett.
June 2010.
Click to view.

Bell Lines Limited (in Official Liquidation).
The Supreme Court Rules that a Secretary of State of the United Kingdom is Entitled to be treated a a Preferential Creditor in a Winding Up in Ireland.

LK Shields Solicitors acted for the Secretary of State for the Department of Business Innovation and Skills of the Government of the United Kingdom (the Secretary of State) in a Supreme Court Appeal which raised a succinct technical point in a liquidation.

Contact: Michael Kavanagh or Shane Neville.
March 2009.
Click to download.

Stamp Duty Measures in the Finance Bill 2010.
Some of the measures being introduced relate to anti-avoidance, the rent a room scheme, exchange of information between Revenue and the Property Registration Authority, fund reorganisations and Islamic finance
Contact: Emmet Scully.
February 2010.
Click to view.

Are You Thinking About Incorporating Your Business?
Sole Traders who are considering incorporating their business because of the current economic conditions shouls carefully examine the advantages and pitfalls before making their decision. This article was first published in Accountancy Ireland, Volume 42(1).
Contact: Emmet Scully.
February 2010.
Click to view.

Trading with Consumers: The Unfair Commercial Practices Directive
and Guidance from the European Commission.
If you have a business that sells goods or services to consumers then you should know about the Unfair Commercial Practices Directive.
Contact: Deirdre Kilroy.
January 2010.
Click to view.

Waste Managment in Ireland: Recent Developments.
Contact: Zelda Deasy or Gerry Halpenny.
December 2009.
Click to view.

The New e-Stamping System.
The new electronic stamping system from the Revenue Commissioners is scheduled to go live in December. Once in operation, all instruments or documents that require stamping will be processed online.
Contact: Emmet Scully.
December 2009.
Click to view.

New Data Access Request Restrictions.
New regulations under the Data Protection Act mean that certain data access requests are unlikely to be successful -- those relating to personal data held by the Director of Corporate Enforcement, his officers or certain inspectors -- and relating to
their functions under the Companies Acts.
Contact: Deirdre Kilroy.
November 2009.
Click to view.

Is Franchising Right for You?
Becoming a franchisee may be an option for those who wish to set up in business for themselves. This article examines some of the issues involved for potential and existing franchisees and it is also be of interest to franchisors. It was first published in the September 2009 issue of ShelfLife, Vol. 16(9).
Contact: Jennifer Adams or Deirdre Kilroy.
October 2009.
Click to view.

Land and Conveyancing Law Reform Act 2009: Passing of Beneficial Interest.
Contact: Emmet Scully.
October 2009.
Click to view.

An Introduction to Examinership.
The statutory framework for placing a company in examinership is set out in the Companies (Amendment) Act 1990. The process is designed to provide a mechanism
for a company facing financial difficulty to benefit from a certain period of protection
and to enable its rescue.
Contact: Marco Hickey or Jill Callanan.
October 2009.
Click to download. (pdf)

The Companies (Amendment) Act 2009.
An overview of the main provisions.
Contact: Alan Browning or Dawn Byrne.
October 2009.
Click to download. (pdf)

Broadcasting Act 2009.
It is intended that the act will significantly change the broadcasting landscape in Ireland in that it seeks to deal with almost all aspects of regulation and provision of broadcasting in Ireland...
Contact: Jennifer McGuire.
October 2009.
Click to view.

The Criminal Justice (Money Laundering and Terrorist Financing) Bill 2009.
This Bill will transpose the Third EU Money Laundering Directive 2005/60/EC
into Irish law.
Contact: David Williams.
September 2009.
Click to view.

"Green" Claims in Advertising: The Legal Issues.
Those who highlight the "green" aspects of their services or products will need to be aware of the legal requirements of any "green" claims.
Contact: Deirdre Kilroy.
September 2009.
Click to view.

Stamp Duty: Associated Companies Relief.
Section 79 of the Stamp Duties Consolidation Act 1999 provides ful relief from stamp duty for transfers of property between bodies corporate that are associated to the required degree and subject to meetign certian other conditions. This article explains
in a practical manner how this relief operates.
Contact: Emmet Scully.
September 2009.
Click to download. (pdf)

The Companies (Amendment) Bill 2009.
Contact: Zelda Deasy.
Summer 2009.
Click to view.

Waste Management: The Legal Position in Ireland.
Particularly in relation to landfill sites and contaminated land...
Contact: Zelda Deasy.
Summer 2009.
Click to view.

Liability Under a Personal Guarantee.
Guarantees - when if comes to payment, the liability of the guarantor will include the unpaid principal and the interest which continues to accrue at a compound rate of interest... This article was published in The Sunday Business Post.
Contact: Jill Callanan.
July 2009.
Click to download. (pdf)

Environmental Law in Ireland. An Overview.
This appeared in the 6th edition of The International Comparative Legal Guide to Environment Law, published by Global Legal Group Ltd, London (www.iclg.co.uk).
Contact: Gerard O'Hanlon.
June 2009.
Click to download. (pdf)

Residential Property: Stamp Duty Issues.
A recent article in the Revenue Commissioner's Tax Briefing signals a renewed focus
by the Revenue Commissioners on the buy to let sector and those availing of reliefs for owner-occupiers.
Contact: Emmet Scully.
June 2009.
Click to view.

Examiners, Receivers and the Thomas Read Group.
Contact: Clare Whelehan.
June 2009.
Click to view.

Stamp Duty Changes in the Finance Bill 2009.
Exchange of residential properties, extension of intellectual property exemption...
Contact: Emmet Scully.
May 2009.
Click to download. (pdf)

Practical Legal Considerations for Exporting Businesses.
The text of a paper on the practical legal consideration that promoters of any
business need to consider when exporting goods and / or services.
Contact: Becky Crawley.
May 2009.
Click to download. (pdf)

Emissions Trading.
The EU Emissions Trading Scheme (ETS) is one of the policies introduced across the EU to reduce emissions of carbon dioxide and other greenhouse gases, in an effort to combat the threat of climate change.
Contact: Jennifer McGuire.
May 2009.
Click to view.

Guarantees in the Context of Examinerships.
Contact: Marco Hickey.
May 2009.
Click to download. (pdf)

Examinership: Can Secured Creditors Bank on it?
Spring 2009.
Click to view.

Shareholders' Rights Directive.
Spring 2009.
Click to view.

Examinership.
A possible option for companies in financial difficulty.
Spring 2009.
Click to view.

Railway Safety Commission: New Powers Under EU Law.
Spring 2009.
Click to view.

Regulating Online Gambling: Progress Report.
This article was originally published in World Online Gaming Law Report, 7(12),
Contact: Deirdre Kilroy.
December 2008.
Click to view.

Stamp Duty Alert: Minister Announces Intention to Commence Measures Restricting 'Resting on Contract' Structures. Contact: Emmet Scully. December 2008. Click to download. (pdf)

Stamp Duty Alert: Stamp Duty Measures in Finance (No. 2) Bill 2008. Contact: Emmet Scully. November 2008. Click to download. (pdf)

Stamp Duty Alert. Contact: Emmet Scully. October 2008. Click to download. (pdf)

The European Communities (Cross-Border Mergers) Regulations 2008.
Contact: Seanna McGrann or Richard Curran.
Autumn 2008.
Click to view.

Insolvency: The Options Open to the Directors of Troubled Companies.
Contact: Jill Callanan.
Autumn 2008.
Click to view.

Management Companies and Apartment Blocks.
The Law Reform Commission has prepared a report on multi-unit developments containing recommendations for reform and a draft Multi-Unit Developments Bill.
Contact: Alan Browning.
Autumn 2008.
Click to view.

Energy Purchasing: Getting the Contract Right.
Contact: Philip Daly.
October 2008.
Click to view.

Hospitality Sector in Ireland: Five Golden Rules for Doing Business Online.
Contact: Deirdre Kilroy.
September 2008.
Click to view.

New Guidelines for the Retail Sector.
Contact: Deirdre Kilroy.
September 2008.
Click to view.

Stamp Duty Alert: Stamp Duty Issues for Liquidators and Receivers. Contact: Emmet Scully. September 2008. Click to download. (pdf)

Stamp Duty Alert: Stamp Duty Reliefs on Re-organisations. Contact: Emmet Scully. August 2008. Click to download. (pdf)

Charities Bill 2007.
These days, charities are big business in terms of the amount of money they raise
and spend each year, yet there is still no effective regulatory regime for the charitable sector - this is all about to change.
Contact: Emmet Scully.
Summer 2008.
Click to view.

Supreme Court Deals a Blow for Common Sense.
The Supreme Court has described the statutory regime relating to the restriction of company directors as 'draconian'. And it had some harsh words for the Director of Corporate Enforcement, too.
Contact: Hugh Garvey.
Summer 2008.
Click to view.

Waste Collection and Management.
Contact: Gerry Halpenny.
Summer 2008.
Click to view.

In the Scheme of Things.
The Irish Takeover Panel recently proposed a number of amendments to the rules governing takeovers of public companies by way of scheme of arrangement.
Contact: Zelda Deasy.
Summer 2008.
Click to view.

Examinerships: Cancellation of Shares as Part of a Scheme of Arrangement.
Re McEnaney Construction Limited.
Contact: Emmet Scully.
May 2008.
Click to view.

Broadcasting Bill 2008.
Contact Jennifer McGuire.
May 2008.
Click to view.

Stamp Duty Alert: Changes in Stamp Duty Code. Contact: Emmet Scully. April 2008. Click to download. (pdf)

Update on the Irish Casino Committee Report.
Contact: Aine Matthews or Deirdre Kilroy.
April 2008.
Click to view.

Anti Money Laundering Requirements for Irish Casinos.
Contact: Aine Matthews.
April 2008.
Click to view.

Beware When You Compare.
Contact: Deirdre Kilroy.
March 2008.
Click to view

Directory Enquiries.
Since it came into force in August 1991, section 150 of the Companies Act 1990 has become an increasingly important piece of legislation that company directors must bear in mind when carrying our their responsibilities.
Contact: Hugh Garvey or Jill Callanan.
Spring 2008.
Click to view.

Trail of Discovery.
Discovery of documents is an essential tool in all but the simplest forms of litigation. Both sides are obliged to make available all documents, including those that may damage their own case or indeed help their opponents' case.
Contact: Michael Kavanagh.
Spring 2008.
Click to view.

Bookmaker Successfully Appeals VAT Assessment.
Contact: Eoin Cunneen.
January 2008.
Click to view.

Directors' Responsibilities should their Company become Insolvent. Contact: Jill Callanan. January 2008. Click to download. (pdf)

Stamp Duty Alert: Recent Stamp Duty Changes. Contact: Emmet Scully December 2007. Click to download.

Energising Your Business: Combined Heat and Power (CHP).
Contact: Philip Daly or Jennifer McGuire.
Autumn 2007.
Click to view.

Stamp Duty Alert: Recent Changes in Stamp Duty Legislation and Practice. Contact: Emmet Scully July 2007. Click to download. (pdf)

What are Words Worth?
An issue that frequently arises during the negotiation of commercial agreements is whether a party is obliged to use 'best endeavours' or 'reasonable endeavours' to achieve a particular outcome, normally where it is not possible to give an absolute contractual commitment.
Contact: Richard Curran or Jennifer McGuire.
Click to view.

New Regulatory Requirements for Traditional Herbal Medicines.
Contact: Seanna McGrann.
Summer 2007.
Click to view.

Charities Bill 2007.
The law relating to charities is facing its first major overhaul in 30 years.
Contact: Emmet Scully.
Summer 2007.
Click to view.

The Pharmacy Act 2007.
Summer 2007.
Contact: Emmet Scully.
Click to view.

Fixed Odds Betting Terminals (FOBTs) in Ireland.
Contact: Aine Matthews
May 2007.
Click to view.

Using Promotions or Draws to Market Products to Consumers.
Contact: Aine Matthews.
Spring 2007.
Click to view.

Recent Changes in Company Law.
Contact: Alan Browning.
Spring 2007.
Click to view.

Investment Funds, Companies and Miscellaneous Provisions Act 2006.
Contact: Seanna McGrann.
April 2007.
Click to view.

Finance Bill 2007: Proposed Changes to Stamp Duty.
Contact: Emmet Scully.
March 2007.
Click to view. (pdf)

Websites and Emails: New Company Law Requirements.
Contact: Deirdre Kilroy.
March 2007.
Click to view.

Data Protection Working Paper Published on Electronic Health Records.
Contact: Deirdre Kilroy.
February 2007.
Click to view.

Unannounced Visits to Mortgage Brokers and Estate Agents from the
Data Protection Commissioner.
Contact: Deirdre Kilroy.
January 2007.
Click to view.

Comparative Advertising - Take a Lidl Care!
Contact: Deirdre Kilroy.
January 2007.
Click to view.

Regulation and Policy in the Renewable Energy Sector.
Contact: Philip Daly.
2006.
Click to view.

Legal Tender?
Your company has tendered for a public sector contract and has not been successful, but you feel that the playing field may not have been exactly level. So what can you do? Contact: Eoin Cunneen.
Winter 2006.
Click to view.

Caveat Emptor?
Recent UK case law has important implications for buyers and their advisers in mergers and acquisitions (M&A) transactions in the context of due diligence carried out on the target company.
Contact: Richard Curran or Zelda Deasy.
Winter 2006.
Click to view.

Better Safe than Sorry.
Over the past year, a number of new health and safety regulations have been introduced. This article looks at those dealing with working at height and excessive noise.
Winter 2006.
Click to view.

Someone to Watch Over You.
Recent business scandals such as the Enron affair have turned the spotlight on audit committees and corporate governance generally. In Ireland, a new regime is on its way. Contact: Richard Curran.
Winter 2006.
Click to view.

At Your Disposal.
As producers of waste, and in particular as producers of hazardous waste, hospitals and other healthcare facilities should be mindful of their obligations under environmental law.
Winter 2006.
Click to view.

New Advertising Code: Issues for Online Gambling Operators.
Contact: Deirdre Kilroy.
December 2006.
Click to view.

New Advertising Code from January 2007.
Contact: Deirdre Kilroy.
October 2006.
Click to view.

Courting Success.
The Commercial Court has proven to be a significant success since its inauguration almost two years ago.
Contact: Michael Kavanagh.
Autumn 2006.
Click to view.

Prevention is Better than Cure.
The Health Service Executive has invited the private sector to tender for contracts to build and operate 11 private hospitals. This article provides an outline of the tendering process.
Contact: Deirdre Kilroy.
Autumn 2006.
Click to view.

Surviving a Bidding War.
Selling companies by competitive tender is becoming increasingly popular. This article outlines how the process works and suggests some practical dos and don'ts.
Contact: Philip Daly.
Autumn 2006.
Click to view.

Irish Casinos Under Scrutiny: How will they be regulated?
Contact: Deirdre Kilroy.
August 2006.
Click to view.

Health Care Alert:
Some Legal Issues regarding the Co-location of Hospitals in Ireland.
Contact: Deirdre Kilroy.
July 2006.
Click to view.

Careless Whisper.
Last year's Fyffes case was the longest running insider dealing trial in Irish legal history. What it was all about?
Contact: Emmet Scully.
Summer 2006.
Click to view.

A Shot in the Arm for the Healthcare Sector.
With our growing population, healthcare has become a diverse and expanding area of investment. We analyse the recent merger and acquisition activity in this sector.
Contact: Marco Hickey.
Summer 2006.
Click to view.

Presentation to ACCA gathering in Dundalk on the following topics:
Recent tax issues in relation to property, Revenue's investigation of the contruction sector and Practical tips and traps in relation to stamp duty.
Contact: Emmet Scully or Eoin Cunneen.
April 2006.
Click to view. (Powerpoint)

Revenue will Expose Rogue Builders.
Contact: Eoin Cunneen.
March 2006.
Click to view.

Mergers & Acquisition in Ireland - 2005 in Review.
Contact: Zelda Deasy.
February 2006.
Click to view.

Directors' Compliance Statements: Proposed New Model.
Contact: Emmet Scully.
January 2006.
Click to view.

Prospectus Directive: A Double Edged Sword.
January 2006.
Click to view.

EU Prospectus Directive and the Regime in Ireland.
Contact: Gillian Dully.
October 2005.
Click to view.

Commercial Agents: LK Shields Solicitors Act for the Plaintiff in Landmark Decision of the High Court in the Case of Kenny v Ireland ROC Limited.
Contact: Marco Hickey.
October 2005.
Click to view.

The Squeeze-Out of Minority Shareholders under Irish Law:
Section 204 of the Companies Act 1963.
Contact: Gerard Halpenny.
June 2005.
Click to view.

Mergers and Acquisitions Activity in Ireland in 2004.
Contact: Gerard Halpenny.
April 2005.
Click to view.

Agents: Their Protection Under EU Law.
Contact: Marco Hickey.
April 2005.
Click to view.

VAT Treatment on the Sale of a Business.
Contact: Zelda Deasy.
March 2005.
Click to view.

LK Shields Insider: Corporate Finance Newsletter: Issue 2: Winter 2004.
Click on the links below to view the the articles.

• A Refresher Course in Surviving Corporate Due Diligence
  
  
• Outsourcing Corporate Compliance and Enforcement.
  A reminder of how this affects you as a Company Director.
  
  
• Loans by Companies to Directors - The ODCE is Watching You.
  
  
• Holding Company Capital Gains Exemption.
  
  
• Research and Development Tax Incentives.
  
  
• Societas Europaea - The European Company.
  
  
• New Takeover Directive - Third Time Lucky.
  
  
• Role of Independent and Supervisory Directors.
  
  
• Tax Relief Measures -
  Nearly, but not quite, as banned as cigarettes!
  A lease of life for BES and Seed Capital Relief.
  

The Takeover Scheme Comes of Age.
Contact: Gerard Halpenny.
December 2004.
Click to view.

Directors' Compliance Statements.
December 2004.
Click to view.

Tendering Procedures: An Update in Light of the New Directives.
This paper was delivered by Philip Daly at a seminar held by the Law Society of Ireland on Public Procurement on 4 November, 2004.
Click to download pdf version.

Company Law Update for Advisers.
On 18 September 2003 Emmet Scully and Eoin Cunneen were the speakers at 'Company Law Update for Advisers' organised by the Irish Taxation Institute.

The seminar addressed recent changes relevant to company law including:

• the Office of the Director of Corporate Enforcement (ODCE),
• new regulations imposing obligations on profesional advisers in relation to money laundering and
• an analysis of the Companies (Auditing and Accounting) Bill 2003.

  Click to download paper on the ODCE. (pdf)
  
  Click to download paper on money laundering. (pdf)
  
  Click to download paper on directors' compliance statements. (pdf)
  
  Click to download paper on the duties of auditors to report to the Director of Corporate Enforcement. (pdf)

New Prospectus Directive - A True 'Single Passport'?
Contact: Emmet Scully.
May 2003.
Click to view.

Practical Aspects of Establishing and Running a Company. (pdf)
This paper was delivered to the Project Development Centre's Enterprise Platform Programme in Dublin.
Contact: Emmet Scully.
July 2003.
Click to download.

Employee Incentive Schemes. (pdf)
This paper was delivered to a meeting of the Galway Enterprise Platform Programme, which was organised by Enterprise Ireland Galway and the National University of Ireland. Galway.
Contact: Emmet Scully.
January 2003.
Click to download.

Corporate Crime:
The Duties of Auditors to Report Offences that have been committed under the Companies Acts to the Director of Corporate Enforcement. (pdf)
An abridged version of this article was published in the April, 2003 edition of the Irish Law Society Gazette.
Contact: Emmet Scully.
Click to download.

Practical Legal Considerations for Early Stage Businesses. (pdf)
This paper was delivered to the Athlone Enterprise Platform Program (EPP).
Contact: Emmet Scully.
March 2003.
Click to download.

Shareholders' Agreements - A Practical Analysis. (pdf)
This paper that was delivered to a meeting of the Galway Enterprise Platform Programme on 30 January, 2003, which was organised by Enterprise Ireland Galway and the National University of Ireland, Galway.
Contact: Emmet Scully.
Click to download.

New Regulations Require Retailers to Clearly Display the Prices of Products that are for Sale to Consumers.
Contact: Jennifer McGuire.
February 2003.
Click to view.

Insolvency:
The Fraudulent Preference of Creditors and Related Issues. (pdf)
This paper was presented at a seminar on 'Recent Developments in Insolvency Law' at The Irish Centre for Commercial Law Studies in University College Dublin on the 5th December, 2002.
Contact: Hugh Garvey.
Click to download.

A Guide to Directors' Duties and Responsibilities. (pdf)
Contact: Emmet Scully.
September 2002.
Click to download.

New Penalties for the Late Payment of Business Debts.
Contact: Jennifer McGuire.
August 2002.
Click to view.

Procurement Law as it Applies to Public Private Partnerships. (pdf file)
Contact: Philip Daly.
May 2002.
Click to view.

Companies Acts Investigations. (pdf)
A paper presented at a seminar on the Company Law Enforcement Act, 2001, which was held by the Law Society of Ireland.
Contact: Hugh Garvey.
September, 2001.
Click to download.

Self-Employed Commercial Agents: A Guide. (pdf)
Contact: Philip Daly.
March 2001.
Click to download.

Restricting Directors:
Recent Case Law on Section 150 of the Companies Act 1990.
(pdf)
Contact: Hugh Garvey.
Click to download.

Liability for Defective Products. (pdf)
Contact: Hugh Garvey.
January 2001.
Click to download.

Product Safety. (pdf)
Contact: Hugh Garvey.
September 2000.
Click to download.

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