

Agenda Article
Companies Act 2014 - Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill
The Government Legislation Programme for Spring 2024 includes a Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill that would be designed to enhance and strengthen enforcement and regulatory provisions in the Companies Act 2014 (the “2014 Act”).


Agenda Article
COVID-19: Extension of Interim Changes to Company Law
The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the “Covid Act”) amends the Companies Act 2014 (the “Companies Act”) and the Industrial and Provident Societies Act 1893 (the “1893 Act”), each on a temporary basis, so that, notwithstanding challenges posed by the pandemic, entities can continue to operate in compliance with relevant provisions of those Acts.

Agenda Article
SAYE it again: Revival of the Save As You Earn Scheme
For employers, an SAYE Scheme can encourage employee engagement and improve retention. While historically a very popular scheme, following Brexit the number of licensed savings carriers in the Irish market fell and the last licensed savings carrier exited the market in early 2021. Since then, it has not been possible to establish or grant new options under a SAYE Scheme. However, with the anticipated announcement of a new licensed savings carrier before the summer, employers should reconsider the benefits of offering a Revenue approved SAYE Scheme.



Agenda Article
A New Tune for Whistle-Blowers – Protected Disclosures (Amendment) Act 2022 Signed into Law
The Protected Disclosures (Amendment) Act 2022 (2022 Act) has now been signed into law. The 2022 Act transposes the EU Whistleblowing Directive and amends the existing Irish framework for the protection of whistle-blowers under the Protected Disclosures Act 2014 (2014 Act).

Agenda Article
European Court gives guidance to national courts on the assessment of non-material damage where the GDPR has been infringed
Under Article 82(1) the General Data Protection Regulation (“GDPR”) a person who suffers material or non-material damage because of an infringement of their data protection rights can seek compensation from the data controller or processor.