Terry The Personal Insolvency Act, 2012 has been hailed as a solution to the debt problems faced by many individuals and families in Ireland. Is it? That remains to be seen. But we will have a better idea when the Insolvency Service of Ireland is up and running and the first applications for Debt Relief Notices … Read more
Capital Acquisitions Tax (CAT) is a tax on gifts and inheritances and comprises two taxes: gift tax and inheritance tax. The calculation of the tax payable is based on The relevant legislation is the Capital Acquisitions Tax Consolidation Act, 2003. Here’s an example: Say you receive a benefit worth €50,000, and you have received no … Read more
It’s so easy for the employer to get this wrong. And when employers make mistakes, they can be costly. Unless there has been a fundamental breach of the employment contract by gross misconduct or dishonesty on the part of the employee, warnings are essential to show fair procedures were followed. However, it has been held … Read more
An employment contract in Irish employment law is made up of implied terms and express terms. Implied terms fall into 4 categories: 1. Those implied by statute 2. Terms implied by custom and practice 3. Terms implied by law 4. Terms implied by collective agreements in unionized employment. There is nothing the employer can do … Read more
If you are a retailer, a recent District Court decision in a case brought by the Phonographic Performance Ireland (PPI) organisation against a retailer in Dublin will be of interest. The PPI is licensed to collect royalties for leading music labels such as Sony, Warner, EMI and it issues notices to retailers for collection of … Read more