Guidelines on performance fees in UCITS and certain types of AIFs were published by ESMA on 5th November 2020 and will become applicable from 5th January 2021.
The Department of Public Expenditure and Reform have announced changes from 1 July 2019 to the standard rates of subsistence allowances in Ireland that apply to the Civil Service.
The asset management industry in Ireland is in good health. Despite global economic pressures, the sector continues to develop. Our asset management team has the skills and knowledge required to help you manage the challenges in the sector and develop your business.
In order to be a ‘qualifying company’ for the purposes of section 110 TCA 1997, a company must meet certain conditions, one of which is that it must notify Revenue of its status as a qualifying company.
Under the Companies Act 2014 it is possible for an officer (being a director or secretary) of a company, to apply to be exempt from having their usual residential address appearing on the register, and available to the public for a nominal fee.
The Companies Act 2014 came into operation on 1st June 2015. From this date there is an eighteen month transition period during which Existing Private Limited Companies (EPCs) will have to make a decision on which of the new entity types they wish to become.
In this update on the Companies Act 2014 (the “Act”) we discuss the topical issue of loans/advances between a company and its directors.
The Companies Act 2014 (the “Act”) which consolidates all old legislation into 25 parts and over 1400 sections, was enacted on 23 December 2014 and commenced 1 June 2015. The CLG is a company most commonly used for charities, social clubs and property management.
Following on from our overview of the Companies Act 2014 (the “Act”), in this publication we set out the new requirements for large companies to form an audit committee.
Under common law directors occupy a fiduciary role in relation to companies. Directors are required to act in good faith in the interests of the company and this duty is owed to the company as a whole rather than to the individual members of the company. The equitable and common law principles relating to directors’ duties are specified and codified in Part 5 of the Companies Act 2014 (hereafter the “Act”) and became effective as of the commencement of the Act on 1 June 2015.