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    A New Approach to Construction Contracts

    The Construction Contracts Act 2013 (The Act) applies to most types of construction contracts entered into after the 25th July 2016. Most notably the Act applies to Construction Contracts for works or advices relating to Construction, Alteration, Repair, Scaffolding and Painting. Some of the contracts that the Act does not apply occur where the contract […]

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    The “Help to Buy Scheme” for First Time Buyers of New Houses

    The Minister for Finance has announced a new tax relief incentive whereby first time buyers will be entitled to a 5% rebate on the purchase price of a new house up to the value of €400,000 on their income tax for the previous 4 years. Pro-rata rates will apply to houses where the purchase price […]

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    The Restrictions on Litigation Funding in Ireland

    The prohibition on certain parties funding litigation in Ireland is provided for through the doctrines of Maintenance and Champerty. Maintenance is the provision of financial support by a party who has no interest in a case, but who assists another party who has an interest in bringing the case. Champerty is the provision of financial […]

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    Agricultural Relief for Capital Acquisitions Tax

    Beneficiaries who inherit agricultural property or receive it by way of a gift may be able to claim Agricultural Relief to reduce their Capital Acquisitions Tax liability. Where it applies, beneficiaries benefit from a 90% reduction in the tax payable otherwise. Agricultural property is defined as Agricultural land, pasture & woodland located within the European Union, […]

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