John Macklin

Join the CIPD Ireland and ByrneWallace LLP on Wednesday 16 October at 12:00 for an exclusive members-only #webinar on auto enrolment! Book your place now ➡ https://ow.ly/6cTX50Tl0YQ Liam Connellan, Partner and Head of the ByrneWallace LLP Pensions Team will go beyond the legal outline of auto enrolment. Key discussion points include: 🔹 the range of decisions many employers now face 🔹 the due diligence required across the workforce 🔹 where engagement with employees/unions/trustees may be required ... and more! Don’t miss this valuable session! #CIPD #webinar #AutoEnrolment #EmploymentLaw #Pension #Legal #HR #PeopleProfession

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In this article published by Irish Tax Institute, Matheson Tax partner Dara Higgins and associate Freda Mc Geough discuss the decision of the High Court in The Revenue Commissioners v Covidien Limited [2024] IEHC 192, which relates to the VAT recovery entitlement for holding companies, in particular in respect of the costs associated with corporate transactions. Read the article here - https://lnkd.in/eBcF7SmG #MathesonLaw #Tax #VAT

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I contributed to Eir Nolsoe's article in the Telegraph today on what those we are working with are now "doing" with their capital gains https://lnkd.in/d3rkWy6h https://lnkd.in/dbmUSvBP #capitalgains #cgt #budget2024 #privatecapital

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In this article International Business partner Gráinne Boyle, professional support lawyer Ursula McMahon and trainee Elaine Hayden provide an overview of some of the key proposed amendments which may impact, and provide more flexibility, to Irish subsidiaries following the recent publication of the General Scheme of the much anticipated Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill (the “Scheme”).   Read the article here – https://lnkd.in/eGafYTPQ   #MathesonLaw #InternationalBusiness

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Understanding the legal processes involved is essential for effective estate planning and ensuring everything proceeds smoothly after a person’s death. In this article, we debunk some of the most common myths about wills and probate in Ireland.

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I recently met with my colleagues Sinead Mannion and Brenda Ntambirweki to discuss some of the critical factors owner-operators should consider when selling their businesses and common issues that often arise during the process. The full article is below if you would like to read some of our thoughts.

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When will I become Irish domiciled, and what does it mean? Ever wondered about Irish domicile? 🇮🇪 Understanding when you become Irish domiciled is crucial for tax and residency purposes. Essentially, it refers to your permanent home in Ireland and can affect your legal status and obligations. Curious about the requirements and implications? Join us as we break it down! #IrishDomicile #Domicile #Ireland #TaxLaw #Residency #LegalStatus #Expats #LivingInIreland #LegalAdvice #Home #UnderstandingDomicile #IrishTax #NathanTrust #TrustUs

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Considering a move to Ireland?☘️ Navigating tax regulations as a non-resident can be complex, but we’re here to make the process simple and stress-free. Our expert tax team specializes in helping individuals and businesses understand their obligations, ensuring full compliance while making your transition as smooth as possible. Let us guide you through everything from tax residency rules to financial planning for your move. Speak to our experts today, we are here to help: https://hubs.la/Q02TDsxf0 #RelocateToIreland #NonResidentTax #DomicileInIreland #TaxExperts #NathanTrust #TrustUs

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Are you considering changing the name of your Limited Company in Ireland? Let Company Bureau handle all the complex steps for a fee of €250, including VAT and CRO filing fees. The process typically takes 1-2 weeks and we can check if your proposed name is available. Learn more: https://lnkd.in/ecRMG9CY #companynamechange #BusinessServices #IrishCompanies

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Navigating the Evolving Regulatory Landscape. Happy Friday and this week's final Governance Insight from Lionheart Corporate Governance focuses on the ever-changing regulatory landscape in Ireland. As we all know the world of corporate governance is constantly evolving, with new regulations and best practices emerging all the time. For Irish boards and our clients, staying on top of these changes is crucial to ensure their companies remain compliant and operate ethically. Here are some key considerations we are advising our clients to focus on in today's regulatory environment: 1. Focus on ESG: Environmental, Social, and Governance (ESG) factors are a growing regulatory focus. Boards need to be familiar with the latest ESG regulations and integrate them into their strategic planning. 2. Data Protection & Cybersecurity: Data privacy regulations like GDPR are constantly evolving. Boards must ensure their companies have robust data protection measures in place and prioritise cybersecurity. 3. Diversity & Inclusion: Regulatory focus on diversity in board composition is increasing. Boards should be proactive in promoting D&I practices. 4. Sustainability: Sustainability reporting requirements are becoming more stringent. Boards need to be prepared to demonstrate their company's commitment to environmental responsibility especially with the CSRD regs coming down the tracks. Feeling you need some CPD to keep up to date in the ever-changing regulatory landscape? Lionheart Corporate Governance can help. Our team of experts can assist you with: -Regulatory compliance assessments -Developing effective governance frameworks -Staying up-to-date on the latest regulatory developments Don't navigate the regulatory landscape alone. Contact Fiona at Lionheart Corporate Governance today to ensure your company stays ahead of the curve! #CorporateGovernance #IrishBusiness #Regulation #BoardroomLeadership Thank you for joining us for this week's Governance Insights! We'll be back next week with fresh insights to help Irish boards excel. Have a wonderful weekend!

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Paul O' Connell, Partner at Xeinadin shares his insights in a recent Thinkbusiness.ie article with Bank of Ireland. “Succession planning is not a one-time event. Businesses evolve, and so should your succession plan” Read more here: https://lnkd.in/eHHt4Z_4 #SuccessionPlanning #ThinkBusiness #BusinessAdvice

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𝙒𝙝𝙞𝙡𝙨𝙩 𝙩𝙝𝙚 𝙇𝙤𝙣𝙙𝙤𝙣 𝙢𝙖𝙧𝙠𝙚𝙩 𝙞𝙨 𝙞𝙢𝙥𝙧𝙤𝙫𝙞𝙣𝙜 𝙩𝙝𝙚 𝙧𝙚𝙖𝙡𝙞𝙩𝙮 𝙧𝙚𝙢𝙖𝙞𝙣𝙨 𝙩𝙝𝙖𝙩 𝙚𝙣𝙩𝙧𝙮 𝙞𝙨 𝙨𝙩𝙞𝙡𝙡 𝙥𝙧𝙤𝙫𝙞𝙣𝙜 𝙫𝙚𝙧𝙮 𝙝𝙖𝙧𝙙 𝙛𝙤𝙧 𝙢𝙤𝙨𝙩 𝙞𝙣𝙩𝙚𝙧𝙣𝙖𝙩𝙞𝙤𝙣𝙖𝙡 𝙡𝙖𝙬𝙮𝙚𝙧𝙨, 𝙨𝙤 𝙬𝙝𝙮 𝙣𝙤𝙩 𝙩𝙧𝙖𝙣𝙨𝙛𝙚𝙧 𝙮𝙤𝙪𝙧 𝙖𝙩𝙩𝙚𝙣𝙩𝙞𝙤𝙣 𝙩𝙤 𝘿𝙪𝙗𝙡𝙞𝙣? Dublin is a very active legal market and much more receptive to international lawyers. People we have placed into this market are loving the warmth of the Irish firms and the high quality of work on offer, not to mention the country itself. We have been instructed by one of the major firms who has asked us to find international lawyers for the following roles: ☘️ 𝗥𝗲𝗮𝗹 𝗘𝘀𝘁𝗮𝘁𝗲 𝟮-𝟲 𝗣𝗤𝗘. Broad role. Strong technical skills essential ☘️ 𝗔𝘃𝗶𝗮𝘁𝗶𝗼𝗻 & 𝗔𝘀𝘀𝗲𝘁 𝗙𝗶𝗻𝗮𝗻𝗰𝗲 𝟮-𝟰 𝗣𝗤𝗘 ☘️ 𝗖𝗼𝗺𝗽𝗲𝘁𝗶𝘁𝗶𝗼𝗻. 𝟮-𝟰 𝗣𝗤𝗘 Ideally EU qualified ☘️ 𝗘𝗻𝗲𝗿𝗴𝘆 𝗥𝗲𝗴𝘂𝗹𝗮𝘁𝗶𝗼𝗻- Senior Associate 𝟰-𝟲 𝗣𝗤𝗘 ☘️ 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗗𝗶𝘀𝗽𝘂𝘁𝗲𝘀 - Senior Associate 𝟰-𝟱 𝗣𝗤𝗘 ☘️ 𝗗𝗖𝗠 𝗡𝗤-𝟯 𝗣𝗤𝗘 The partners are interested in seeing associates from top tier firms in Australia and New Zealand  as well as Irish lawyers looking to move home. Contact my colleagues: Daniel Hogan, Ben Smith or Petrina Chetty if you are interested in any of the above roles or to discuss how we can help you explore opportunities in Dublin. #dublinjobs #lawfirms #lawjobs #legalrecruitment

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The Economic Crime and Corporate Transparency Act 2023 (ECCTA) brings significant changes for businesses. Companies must ensure compliance with new regulations, such as proper registered office and email addresses, identity verification for directors, and maintaining accurate records with Companies House. Failure to comply may lead to financial penalties and director disqualification. At Turley Legal, we’re here to guide you through these changes and ensure you stay compliant. Click below to read our update and feel free to contact our team if you need advice. Corporate Team: John Turley | Eileen McKendry-Gray | Kathryn O'Hagan | Paul Lenehan | Dylan Holmes

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If you’re ready to explore opportunities in Ireland, one of the most common business structures to set up is the private company limited by shares (LTD). This option protects shareholders with limited liability and has a flexible governance structure that may suit businesses of all sizes. For insights into the LTD and other entity types, read our guide to starting a business in Ireland: https://hubs.ly/Q02ZWJxx0 You can also connect with our team for more information: https://hubs.ly/Q02ZWL0N0 #WeAreHawksford #Ireland #internationalexpansion

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M Janisch SC, C Rogers and V Jere did it. Coronation’s appeal upheld with costs, SARS’ cross appeal dismissed – SARS (respondent) must pay the costs, including the costs of two counsel. Outsourcing of investment management is a common commercial practice in Ireland and other fund domiciles - international competitiveness warrants complete exemption. SARS and SCA failed to draw the important distinction between investment management in its wide sense and investment management trading, the narrower concept. Income earned by CGFM in Ireland (subject to 9D) is not diversionary, passive or mobile that it can erode the South African tax base. Those are the three types of income that the Treasury Explanation denotes as falling outside the FBE definition. FBE definition is not an anti-outsourcing enactment. FBE definition aims to ensure that an offshore business, regardless of its chosen business model, has economic substance in that foreign country and is not merely an illusory or “paper” business. And its objects are to ensure that the offshore company remains competitive with its foreign rivals. I don’t understand why SARS argued that there is no arguable point of law, yet in SARS’ strategic objectives, SARS states that “SARS believes that when taxpayers have clarity and certainty about their tax obligations, they will be in a better position to do to the right thing when it comes to fulfilling tax needs and be tax compliant."

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Thinking of winding down your business? Here are some key tips for preparing and submitting the necessary documentation for a voluntary strike-off for Irish companies: ✔️ Ensure Compliance: Make sure all Annual Returns and Accounts are up to date 📝Director's Affirmation: Draft a Director’s statement that the company has ceased trading or has never traded ✍️ Board Resolution: Draft minutes of Board Meeting for Directors and Shareholders consent to the dissolution of the company 🔔 Notify Revenue: Inform the Revenue Commissioners of your intention to strike off. 📩 Form H15: Complete and submit Form H15 to the CRO. 🗣️ Advertise: Publish your intention in a national newspaper. 🗂️ Maintain Records: Keep detailed records of all steps taken. Follow these steps for a smooth closure: https://ow.ly/eo6b50SSNNZ #BusinessTips #CompanyClosure #IrishBusiness

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Interesting article from John Burns in today's Irish Independent around share based remuneration. Of note, the level of remuneration provided by share based remuneration is significant (€2.8 billion in 2023) and rapidly growing (€2.1 billion in 2022). However the system is complex for all stakeholders and needs to be simplified. The various regimes also need to be enhanced to support usage among SMEs who are increasingly having to offer share-based remuneration as a way of competing with larger competitors. These recommendations have formed part of our Deloitte 2025 pre-budget submission which you can read here: https://lnkd.in/eF7zrV9H #DeloitteBudget2025 #DeloitteTax #Budget2025 https://lnkd.in/ePg-p4-g

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