Jun 5, 2025
Charities (Amendment) Act 2024 The Charities (Amendment) Act 2024 (2024 Act) was enacted on 10 July 2024, and its provisions are slowly coming into effect. This Act is the most significant amendment to charity law since the Charities Act 2009 (2009 Act). The first...May 21, 2025
Our fourth and final article on reorganisations addresses a potential mechanism for family assets. A family partnership can be an effective tool to enable assets to transfer from one generation to the next. It allows parents to transfer assets they believe will...May 13, 2025
Our third article on reorganisations addresses items to look out for as you embark on this process. You need to ensure that the correct steps are taken to avail of the stamp duty relief and to ensure that the businesses can continue to operate post restructure. Things...May 7, 2025
A share for undertaking swap involves the transfer of an undertaking by an existing company to the acquiring company, which then issues the consideration shares to the existing company (two party share for undertaking swap) or the transfer of an undertaking by an...May 2, 2025
The MWM Corporate and Commercial team comprising Conor Mullany, Elaine Keane and Conor Mullins together with Clodagh O’Hagan from the MWM Commercial Property team had the privilege of advising System Edström on the acquisition of Malcolm’s Towbar Services. System...May 1, 2025
Over the course of the next few weeks, we will share a four part series of short articles on re-organisations that are often availed of in Ireland. There are tax efficient re-organisations that are referred to as ‘share for share’ exchanges or ‘share for...