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Member Articles


New Small Company Administrative Rescue Process

General Scheme Published. The General Scheme of the Companies (Small Company Administrative Rescue Process and Miscellaneous Provisions) Bill 2021 was published this month. When enacted, this Bill will provide the legis ...

Corporate Power Purchase Agreements Can Benefit Suppliers, Businesses and Our Environment

With increased global focus on climate action and proposed Irish legislation promising to introduce more definite and ambitious sectoral targets of de-carbonising the economy, it is anticipated that Corporate Power Purch ...

Complying with an Order for Disclosure without Tipping Off

In P Ltd & Otr v R Ltd (judgment dated 24 November 2020), the Isle of Man High Court of Justice was faced with a recent development to the Proceeds of Crime Act 2008 (the “Act”) which forced the Court to conduc ...

Utmost Good Faith When Investigating and Assessing Claims

The Federal Court of Australia has found that TAL Life Limited (TAL) breached its duty to act with utmost good faith pursuant to s 13 of the Insurance Contracts Act 1984 (Cth) (ICA) in seeking to avoid an income protec ...

Illinois Set to Establish a SALT Deduction Workaround for Passthrough Entities

Author: Matthew T. Fuller On Sunday May 30th, the Illinois General Assembly passed Senate Bill 2531 which would provide owners of a partnership or S corporation with a workaround to the federal $10,000 state and local t ...

Tax Proposals Related to the Biden Budget Plan

Author: Charles F. Schultz III On Friday May 28th, President Biden’s administration released its proposed budget for fiscal year 2022. As part of the release, the administration also published the General Explanations ...

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