The Finance (Local Property Tax) Act 2012 (‘the Act’) provides that the owner on 1st November 2013 is the person liable to pay LPT for 2014 – even if that person is selling the property before the end of this year and will not own or occupy the property at any time during 2014. This
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Under Section 180 of the Planning and Development Act 2000 as amended (“Section 180”) the Local Authorities are obliged to take services in charge once they are completed. Donegal County Council were refusing to take over Estates where there were mechanical treatment plants but are no longer allowed to do so. If the majority of
The Child Care Law Reporting Project (CCLRP) has been established to examine and report on child care proceedings in the courts, under the Child Care (Amendment) Act 2007, which modified the in camera rule governing cases heard under the Child Care Acts. For the first time reports of court proceedings where children are taken into
Economist and New York Times columnist Paul Krugman is not buying that Austerity is good for us, as he wrote recently that nobody is saying that Ireland is recovering, only that it is “set to recover”. As he says. ” we’ve heard that before, and before, and before”.. He highlights “Ireland’s odd economic structure, in
Today, in Buncrana Circuit Court, on an application by Donal McGuinness BL, instructed by MacBride Conaghan, commonage was sub-divided by Judge John O Hagan in what may be one of the first cases in the County seeking Partition under the 2009 Land Act. With Commonage issues in the news due to worries of financial corrections
While pessimists tend to be losers on many fronts, there is one striking exception: pessimists may fare better in law. According to the American research, it stems from three causes: (1) Lawyers are selected for their pessimism (or “prudence”) and this extends to the rest of their lives; (2) their jobs are characterized by high
The Insolvency Service (ISI), the body set up to administer the Personal Insolvency Legislation, finally published guidelines as to what constitutes a reasonable standard of living and reasonable living expenses. This will be used to calculate the insolvent’s disposable income available to meet its debts to avail of the insolvency processes. On the 18 April
On March 2013, the forms and detailed guidance were published by Revenue, and the following are further KEY DATES: 30 April Household charge will be capped at €130 if paid before thus date 01 May Local Property Tax (LPT) liability and valuation date 07 May Paper returns
There was much media hype on the publication of the Revenue’s guide to property values. However, the new Local Property Tax (LPT) is, like most other taxes, self-assessed. The Revenue does not provide individual valuations. The letters to be sent will have tax estimates but these can be replaced by the taxpayer on filing returns
The weekend papers headlined that parents would have to stay at home as high childcare costs would not be counted as legitimate debt and neither would private healthcare. This may become the case but to date the guidelines on the new Insolvency legislation await publication. While the law has passed the structures have yet to