Related briefings

Processing Covid-19 vaccination data in the workplace

As the National COVID-19 Vaccination Strategy in Ireland gathers pace, employers are frequently asking whether they can make decisions on who returns to work and when based on an employee’s vaccination status. Employers, in particular, continue to ask whether they can lawfully collect and process information about the vaccination status of their employees. In this client update, we explain the key considerations.

Tackling the gender pay gap and pay transparency in Ireland

The Irish Gender Pay Gap Information Act 2021 amends the existing Employment Equality Acts 1998–2015 to require medium and large employers to analyse, explain, prepare to resolve and publish information on pay differences between female and male employees, regardless of the nature of their work.

Global registration services – Market update Q1 & Q2 2021

ESMA publishes its final report on marketing communications under the regulation on cross-border distribution of funds, AIFMD MoUs was signed by the EU authorities, the Financial Services Bill received royal assent, SIX Swiss Exchange regulations were revised, Singapore released new and revised regulatory forms and templates, and much more . . . .

Central Bank of Ireland issues revised AML and CFT guidelines: Key changes

On 23 June 2021, the Central Bank of Ireland published revised Guidelines on Anti-Money Laundering and Countering the Financing of Terrorism, in response to the enactment of the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021, which transposed the fifth AML Directive EU/2018/843 into Irish law.

Cayman Islands voluntary liquidations 2021

Historically, the timing of the commencement of the voluntary liquidation of a Cayman Islands company was often driven primarily by the desire to avoid incurring the following year’s annual government fees, but there may now be increased operational efficiencies in completing the dissolution within the current calendar year as additional regulatory filings and other costs for stub years can be avoided. Similar considerations may also apply to other types of Cayman entities.

Latest Briefings

Government responds to consultation on changes to the Teachers’ Pension Scheme – key points for independent schools

The Government has issued its response to the recent consultation on changes to the Teachers’ Pension Scheme (TPS), set out in the Teachers’ Pensions (Miscellaneous Provisions) (Amendment) Regulations 2021. The consultation response confirms the Government’s plan to allow a phased withdrawal for independent schools from the TPS and provides final detail of the protections available to certain existing TPS members. Phased withdrawal will allow independent schools to gradually leave TPS by continuing to offer TPS membership to existing staff; while having the discretion to not offer TPS membership for new staff. In this article, our pensions experts take a look at the Government response to the consultation and highlight what employers need to know.

Ontario launches consultation on improving tower crane health and safety requirements

On 14 July 2021, the Ministry of Labour, Training and Skills Development launched a public consultation on Improving Health and Safety Requirements relating to Tower Cranes. The consultation process is aimed at updating and clarifying existing legislative requirements for the operation of tower cranes in the province.

Mental capacity and divorce

The question sometimes arises in a divorce as to whether one or both parties have mental capacity to litigate. If a party lacks that mental capacity, they will need someone to make decisions for them during the divorce process. This person is called a ‘litigation friend’.

Contributed surplus: it’s not capital!

In our previous paper, we discussed the meaning of share premium, the various ways a company may use share premium and its importance when determining the assessable capital of a company. In this paper we discuss contributed surplus, another frequently misunderstood concept which is distinct from and is not to be confused with share premium.


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