Company Secretarial

Company Secretarial


The Companies (Miscellaneous Provisions (Covid-19) Act 2020 which has now been signed into law makes, temporary amendments to the Companies Act 2014 for an interim period up until the 31st December 2020 in response to the challenges Companies may experience as a result of the Covid-19 pandemic. This interim period can be extended further under…

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Central Register Of Beneficial Ownership

The Central Register of Beneficial Ownership of Irish companies and Industrial and Provident Societies, collectively termed ‘relevant entities’ is now open effective of 29th July 2019 under SI 110 of 2019 and will be open for submissions from that date. Relevant entities in existence prior to that date will have up until 22th November 2019…

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Employment (Miscellaneous Provisions) Act 2018

The Employment (Miscellaneous Provisions) Act 2018 became effective on 4th March 2019. The Act introduces regulations in relation to precarious work arrangements, zero hours contracts and uncertain working conditions. The key changes introduced are outlined as follows:- Core Terms Of Employment The employer must now give a written statement of 5 core terms within 5 days…

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Brexit – Company Law Considerations

Whilst the full effect and consequences of ‘Brexit’ on the Irish economy have yet to be ascertained, it is clear that, in the event of the UK leaving the European Union (EU) without a deal in place, there will be company law issues arising which will require consideration by Irish companies. Non – EEA Director…

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Taxation of Illness Benefit and Occupational Injury Benefit

Until the end of 2017 employers and pension providers were required to include with taxable pay all taxable Illness Benefit and Occupational Injury Benefit payments paid to employees by the Department of Employment Affairs and Social Protection (DEASP). With effect from 1st January 2018, it is no longer the case. Now Revenue incorporates the taxable…

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Changes To Companies Registration Office Filings

Effective from 1st June 2017, Companies Registration Office (CRO) are changing the method by which they will accept submissions of certain documents submitted to the public record. From that date, mandatory electronic filing will apply to the following submissions to be made to the CRO:- Form B1 – Annual return including financial statements and electronic…

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Companies Act 2014: Disclosure of Directors’ Remuneration

Directors of companies should ensure that they are aware of the increased disclosure requirements in relation to their remuneration under Companies Act 2014. Section 305 of Companies Act 2014 covers the disclosure of directors’ remuneration with Section 306 providing some supplemental provisions to Section 305. A considerable change under the new Act relates to group’s.…

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Register of Persons with Significant Control

Companies, LLP’s and SE’s registered in the United Kingdom are now obliged effective of 6th April 2016 to maintain registers of persons with significant control within their companies or entities. This register is required to be maintained as part of the company’s statutory register and should be readily available for inspection. A person with significant…

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Companies Act 2014: Disclosure of Directors’ Addresses

It is now possible in certain instances for a company director not to have to disclose their usual residential address on a form submitted to the Companies Registration Office (CRO). This process is outlined under Section 150 (11) of the Companies Act 2014. The following key points should be noted in this regard:- An exemption…

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Companies Act 2014: Directors Compliance Statements

Companies Act 2014 Recent Changes Recent changes to the Companies Act 2014, effectively split the Act into two separate parts; Parts 1-15 This section of the Act deals with private companies limited by shares (LTD). Parts 16-24 This section of the Act deals with all other types of companies not defined as private companies limited…

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