Pearse Trust Blog

There are a number of reasons why a business may cease to trade, for example:

The Office of the Director of Corporate Enforcement (ODCE) is required to promote compliance with the requirements of the Companies Acts and to bring non-compliant officers and companies to account.  Paul Appleby is currently the Director of Corporate Enforcement and the ODCE has 50 staff. 

No Irish Capital Gains Tax (“CGT”) will arise on the disposal by a non-Irish resident individual or corporate of a shareholding interest in an Irish company where the shares in the Irish company are either:

On 3rd October Forbes released its annual Best Countries for Business report and Ireland made the top 10 again, and not just the top 10, it came in 4th - 2 places higher than last year.

In order to guard against the fiscally harmful practice of treaty shopping, most international tax treaties carry provisions limiting treaty benefits to residents meeting certain tests set out in the treaties.

If a Company has been Voluntarily struck off the Register of Companies pursuant to Section 311 of the Companies Act 1963 (as amended) an application can be made to have the Company restored, either to the Registrar of Companies at the Companies Registration Office (CRO) or to the High Court, depending on the length of time which has elapsed since the date of dissolution. The applicable procedures involved in these scenarios are outlined below.

In our blogs published on 4 July and 15 August last, we provided an overview of the anti-money laundering legislation that has been introduced in Ireland and the different levels of customer due diligence (CDD) that can be applied.

VAT legislation recognises two types of agents; disclosed and undisclosed.

The Companies Act 2006 introduced an administrative procedure to restore a UK company to the Register after it has been struck off under ‘certain conditions’.