News for July, 2012

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July 25, 2012

CASE SUMMARY: Glendale Nursing Home v Commissioner for Valuation

Judgment delivered by Birmingham J on 15/06/2012, 2012 IEHC 254 Valuation Tribunal – case stated – Valuation Act 2001 – exemption from rateability – nursing home – defrayed expenses – wholly or mainly by the State.

July 23, 2012

Residential Tenancies (Amendment) (No 2) Bill 2012

The Residential Tenancies (Amendment) (No 2) Bill was published last week by the Minister for Housing and Planning, Jan O’Sullivan. The Bill proposes to amend the Residential Tenancies Acts 2004 to 2009.

July 20, 2012

HMRC's New Guide for Farmers Setting Up in Business - Strays into Financial Advice?

Lee Sharpe from TaxationWeb comments on the recently announced HMRC online guide for farmers.

July 19, 2012

New Conveyancing Conflicts Rules

Last week, the Law Society of Ireland, approved the report of the Conveyancing Conflicts Task Force. The Task Force was established to review the regulations governing solicitors who act for both parties in conveyancing transactions (including voluntary transactions).

July 19, 2012

Consultation on Tax Implications of Receiverships

There is a public consultation underway to examine the tax implications of receiverships. The consultation is a joint venture of the Revenue Commissioners and the Department of Finance.

July 16, 2012

CASE SUMMARY: Durkan New Homes v The Minister for the Environment, Heritage & Local Government

Judgment delivered by Charleton J on 05/07/12, [2012] IEHC 265
Sale of property – Affordable Homes Partnership – in exchange for discount – estoppel by convention – breach of contract – notice to complete – return of money – market value or price agreed – assessment of damages.
 

July 13, 2012

CASE SUMMARY: Kiely v Delaney

Judgment delivered by Fennelly J on 10/07/12, [2012] IESC 41 (O’Donnell and McKechnie JJ concurring)
Contract for sale of land – no right of way – error – recission – conditions 18 and 33 of the General Conditions of Sale – conduct of vendor – unreasonable.
 

July 6, 2012

Personal Insolvency Bill Published

The Personal Insolvency Bill which was published last week follows on from the Civil Law (Miscellaneous Provisions) Act 2011 in the reform of personal insolvency legislation and the Bankruptcy Act 1988.

July 5, 2012

One Month in a Minute: June 2012

Sarah Laing CTA summarizes recent developments in UK tax.

July 5, 2012

Courts and Tribunals: June 2012

Julian Harris summarises selected recent decisions.

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