Questions marks are constantly raised over the performance of a trustee’s duties and whether the trustee in question has discharged its obligations in fulfilling those duties. To assist the trustee in protecting itself, the trustee in the majority of, if not in all, cases will look to the protection afforded to it or them by any exoneration clause included within the Trust Deed. Given the ever increasing complexity of a trustee’s duties in the 21st century, this issue has been of great interest to trustees.

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The Commercial Entities (Substance Requirements) Act, 2023

The Commercial Entities (Substance Requirements) Act, 2023 (“CESRA”) imposes an annual reporting obligation on H&J Corporate Services Ltd. (“H&J...

CESRA

Multinational Entities Financial Reporting Act, 2018 Register of Beneficial Ownership (Amendment) Act 2020 Register of Beneficial Ownership (Amendment) Act,...