News

The Minister for Social Protection, Joan Burton, published the Social Welfare and Pensions (Miscellaneous Provisions) Bill 2013 earlier this week.

The Personal Insolvency Act 2012 introduced a new non-judicial debt resolution process. The Act provided for the establishment of the Personal Insolvency Service which will have responsibility for the operation of the insolvency arrangements.

The May issue of the Irish Property Law Update by Prof Wylie is now available.

Case No UD510/2011  Unfair Dismissals Acts 1977 to 2007 – restrictive covenant – breach of contract – other business activity – withheld information – gross misconduct.

Judgment delivered by Laffoy J delivered on 15/4/13, [2013] IEHC 156   Succession Act 1965 – lost will – whether revoked by marriage – admission to probate – property in Ireland – domicile in America – foreign element – jurisdiction.

Hogan & Ors v Minister for Social and Family Affairs, Ireland and Attorney General, 25 April 2013, Case C-398/11   This was a preliminary reference from the High Court of Ireland to the Court of Justice on the interpretation of arts 1 and 8 of Directive 2008/94/EC on the protection of employees in the event of the insolvency of their employer.

This month has seen HM Treasury and HMRC make some important decisions. On TAXtv hear Tim and Giles discuss issues affecting almost every client – changes to the rules relating to loans to participators, HMRC’s change of interpretation on class 4 NIC for inactive partners, the extension of ESC A19, the decision not to appeal the PA holdings case and issues affecting how business set ups are financed are all covered.

 Julian Harris tracks current and recently closed tax consultations

European Commission v Ireland, 9 April 2013, Case C-85/11   The European Commission brought an application to the European Court of Justice seeking a declaration that Ireland had failed to meets its obligations under the VAT Directive (2006/112/EC).

Sarah Laing CTA summarizes recent developments in UK tax.