07/11/2022
The Bill also maintains the HRA’s distinction between primary and secondary legislation, so that courts cannot strike down an Act of Parliament – but may instead issue a declaration of incompatibility if they consider it breaches an ECHR right
07/11/2022
These amendments are reflected in the Real Property Tax (Amendment) Act, 2022, the Stamp (Amendment) Act, 2022, and the Value Added Tax (Amendment) Act, 2022, (which all took effect on 1 July 2022) and are set out below.
07/11/2022
This update focuses specifically on the changes that will be made to the UCITS and AIFMD regimes and considers the practical implications for UCITS management companies and AIFMs (collectively "Manco(s)"), particularly in the context of existing
07/08/2022
Note that if a company remains in ‘enquiries pending’ for an uninterrupted period of not less than three months, that is treated as prima facie evidence that a breach has occurred and a fine may be issued.