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January 19, 2022

Tax Rates and Tables 2022/23: Budget Edition

Tax Rates and Tables 2022/23: Budget Edition is now live for subscribers. 

January 19, 2022

Taxation of Employments

The latest update to Taxation of Employments is now live for subscribers.

January 18, 2022

No Evidence that Plot had been Dedicated as Public Right of Way

Kildare County Council v Morrin [2021] IECA 341 (Court of Appeal (civil), Faherty J, 21 December 2021)

Court of Appeal dismisses appeal from High Court, and affirms dismissal of claim by local authority that there had been a public right of way over a plot of land acquired by way of compulsory purchase, on the grounds that: (a) although the wall containing the plot had been removed in 1974, and the plot had since 1991 been crossed by pedestrians and occasionally by traffic forced off the public road by parked cars, this did not amount to evidence that the defendant had dedicated the plot of land to public use; and (b) the trial judge had listened carefully to the evidence and had correctly applied the principles of law.

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