Q 3000 Gold Standard award

Q3000GWe are delighted to announce that we have been awarded the Q3000 Gold Standard by The Institute of Legal Research & Standards for the third consecutive year.

The Q Standard is the quality, risk and practice management standard developed for law firms in Ireland.

The Q3000 Standard provides assurance to our clients that our firm complies with best practice standards following independent audit and gives you our clients the assurance that we rank among the highest quality law firms in Ireland.

Enduring power of attorney (EPA)

Documents-1What is a power of attorney?

A power of attorney is a document that permits a person to act on behalf of someone else.  The power of attorney becomes ineffective if, due to limited mental capacity, the grantor or donor is incapable of managing their own affairs. These powers are helpful if the donor is abroad for extended periods of time and wishes someone to assist with their affairs.

What is an enduring power of attorney?

An enduring power of attorney (EPA) is a document that permits a person to act on behalf of someone else when due to limited mental capacity the grantor or donor is incapable of managing their own affairs.

The donor of the power i.e. the person who gives the power, completes the EPA when they are mentally capable of understanding what they are doing.  The person/ persons appointed in the EPA i.e. the attorney/ attorneys may only act under the EPA when the donor has become or is becoming mentally incapably of managing their affairs.  The attorney must register the enduring power of attorney document with the Wards of Court office of the High Court.  It is only then that the attorney can act.

Creating an enduring power of attorney

Because the enduring power of attorney involves the transfer of considerable powers from you to another person, there are a number of legal safeguards to protect you from abuses. The procedure for executing the enduring power of attorney is complex and requires the involvement of a solicitor and a doctor. The enduring power can only come into effect when certain procedures have been gone through and the courts have a general supervisory role in the implementation of the power.

Who should be appointed my attorney?

Anybody can be your attorney.

However the legislation governing enduring powers of attorney sets out strict rules on who must receive notice of creation of an enduring Power of Attorney. Firstly, the spouse if surviving and mentally capable, then children and if none of those people are available it is nieces or nephews.

You can also have more than one attorney.

Another way to overcome some family misgivings is to appoint a child as a ‘consultative’ person,  then they are involved in the implementation of the enduring power of attorney.

How do I create my enduring power of attorney?

You need to consult your solicitor as it is a document that requires careful review and advice.  It needs to be signed by you as the donor, by the attorney/ attorneys, by your doctor and by your solicitor.

Why is my doctor involved?

Your doctor is involved to verify that in his/her opinion you had the mental capacity at the time that the document was executed to understand the effect of creating the power.

What if my family want me to create an enduring power of attorney but I don’t want to, what can I do?

You are under no obligation to create an enduring power of attorney, the choice is entirely yours.

Local Property Tax

House-1When you are selling your home it is important to be prepared. This will allow you to move quickly when an acceptable offer is made.

One of the more problematic issues is Local Property Tax:

  • Local Property Tax must be paid in full for the year you are selling. Your Purchaser will then refund the time apportioned amount on closing.
  • Consider whether the valuation band or valuation you declared at 1 May 2013 was reasonable and honest. If not you may be required to self-correct.
  • If the expected or agreed sales price is greater than the valuation band or valuation declared on the 2013 Return, you should ascertain if the increase is within the General Clearance guidelines issued by Revenue.

The Revenue Commissioners have published a helpful guide which is linked below.


If you have any queries, do not hesitate to contact us.

Companies Act 2014

Legal-8The Companies Act 2014 has been enacted and will commence with effect from 1 June 2015.

The Companies Act 2014 contains a number of significant changes to company law in Ireland including changes to the types of private companies limited by shares.

Amongst some of the changes that the Act brings into Corporate Law:

  • Single Director Companies will be permitted once a separate Company Secretary is appointed.
  • Need for a ‘physical’ Annual General Meeting (AGM) will be dispensed with, providing this is agreed with the shareholders.
  • Memorandum of Association and the Articles of Association will now be replaced by one single document, a Company Constitution.
  • There will be an 18 month transition period where clients will need to re-register an existing private company as either a private Company Limited by Shares (CLS) or a Designated Activity Company (DAC). If no action is taken then the company will automatically be deed to be a CLS, and the new Constitution will comprise of the current Memorandum of Association and the Articles of Association.

The new Companies Act will ultimately make it easier for Limited Liability Companies to register and operate in Ireland.

We are available to assist you with any of your queries on the new legislation.