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Maguire Tom: Irish Capital Gains Tax
2025

Irish Capital Gains Tax 2025

This open access book critically analyses a wide range of consumer law issues generated or exacerbated by the Internet of Things. The Internet of Things challenges many of the dichotomies which have shaped current laws: goods-services, hardware-software, tangible-intangible, online-offline. The book focuses on 4 specific challenges: things-as-service, liability, bricking of physical devices through software control, and the potential for enhanced personalisation, especially for digital assistants. The chapters analyse specific applications such as smart homes, connected cars, and consumer wearables with a view to providing innovative solutions to the new challenges posed by the Internet of Things, and to steer the development of the Internet of Things in a fairer direction. As well as offering an important analysis of the potential for smart consumer laws in the Internet of Things, the book also provides important insights into the growing divergence between Germany's and the UK's consumer laws since Brexit. The ebook editions of this book are available open access under a CC BY 4.0 licence on bloomsburycollections.com. Open access was funded by UKRI (Arts and Humanities Research Council) and the German Research Foundation (DFG).

Lessons from Germany and the United Kingdom

From Smart Technologies to Smart Consumer Law

Judicial Review

This is the essential practitioner's guide to animal welfare and animal protection law in the Crown Court and magistrates' courts of England. Animal law is a roughly stitched patchwork of domestic acts, regulations, orders and statutory codes, interlaced with international treaties, regulations and directives. The resultant body of law is immense: with acts still in force today dating back to the 1800s and dozens of enabling clauses permitting the tapestry constantly to evolve. Sometimes prosecutors use the law to protect animals, for instance by prosecuting those thought to have abused them. Other times defence advocates are those protecting animals, for instance by defending allegedly dangerous dogs from destruction. This guide sets out the law and provides practical advice for those on either side of the courtroom. The guide's primary focus is on criminal cases that concern kept animals, farmed animals, animals in science, wild animals, dangerous dogs and animal protection activists. It also features chapters on related civil orders in the magistrates' courts, as well as a practical chapter on funding in animal-related cases. This is the only guide of its kind, written as a handbook for frontline practitioners in England's criminal courts. It draws on decades of experience and is written by two experts, in consultation with an array of specialists in each practice area. This makes it a must-have book for anyone practising or wishing to practise animal welfare or animal protection law.

Animal Welfare and Animal Protection Law - A Practitioner’s Guide

Irish Yearbook of International Law

The Irish Yearbook of International Law supports research into Ireland's practice in international affairs and foreign policy, filling a gap in existing legal scholarship. This new volume covers the years 2023, amid growing state actions reflecting raw political and military power across the American continents, in the Middle East and amid ongoing armed conflicts around the world, most notably in Ukraine and in Gaza. Reports also cover topics on human rights in Ireland, international law in Ireland more generally, and the law of the sea. This volume of the Yearbook includes three articles, addressing international commercial contracts, the use of prosecutorial discretion at the International Criminal Court, and digital open-source evidence in regional human rights courts. Finally, the Yearbook also includes four book reviews covering a wide breadth of international law subjects, such as European legal regulation of technology, the morality of the laws of war, the prohibition of the use of force in international law, and sustainability in international trade agreements.

The Irish Yearbook of International Law, Volume 17, 2023

This classic textbook provides a thorough overview of European private international law. It is essential reading for students and practitioners of private international law and transnational litigation, wherever they may be located: the European rules extend beyond European shores. Opening with foundational questions, the book clearly explains the subject's central tenets: the Brussels I, Rome I and Rome II Regulations (jurisdiction, applicable law for contracts and tort). Additional chapters explore private international law and insolvency, freedom of establishment, and the impact of private international law on corporate social responsibility. The relevant Hague instruments, and the impact of Brexit, are fully integrated in the various chapters. Drawing on the author's rich experience, the new edition retains the book's hallmarks of insight and clarity of expression, ensuring it maintains its position as the leading textbook in the field.

Commercial Litigation in the EU

European Private International Law

The Voice of the Child and Expert Reports in Family Law Proceedings

Visionary marketing insider, Christian Muche, Founder of the annual Possible conference, has built his career by turning bold ideas into transformative platforms that shape industries and inspire global audiences. In The Future Possible, Christian shares the latest groundbreaking innovation at the intersection of marketing and technology so that businesses of all types can learn what is needed to succeed over the coming decades.The key themes include: <ul><li>Trust as the primary currency (earned, measured, defended).</li><li>Moments as the flywheel that turns attention into adoption.</li><li>Networks as the distribution logic for ideas, products, and reputation.</li></ul>This is the playbook to building trust-first brands that travel across markets and media. Chapters include executive frameworks that leaders can apply immediately, and a clear way to lead through AI acceleration, cultural volatility, and the post-attention economy without whiplash.

The platform-backed blueprint for building the next generation of market-leading brands.

Leadership, Human Connection, and Creating What Comes Next

The Future Possible

... by any standard, a remarkable magnum opus ... No serious lawyer, accountant or corporate entrepreneur can do without this work. The 2014 Act and this volume, taken together, are the corner-stone and keystone respectively of the bridge to understanding the corporate law of this State. Michael McDowell, The Sunday Business Post The most comprehensive commentary on Irish company law and the recognised authority in this jurisdiction, Law of Companies is an unparalleled statement of the law applicable to the formation, administration and management of companies. This new edition: - reviews the amending legislation enacted since 2015; - completely reviews the law relating to one of the most fundamental principles of company law, lifting the veil, - expands and improves the chapters on the law on corporate criminal liability and the criminal liability of directors, - redevelops the chapter on directors' fiduciary and other duties by reference to both Irish and UK developments, - provides coverage of the significant changes to company general meetings introduced following Covid, - analyses the new rescue process for small and micro companies that was introduced in 2021, and &gt; Fully updated to take account of the hundreds of judgments from the Irish and UK courts delivered since the previous edition, as well as the new statutory provisions, the fifth edition of The Law of Companies is a 'must have' for all practitioners and students of Irish company law. This title is included in Bloomsbury Professional's Irish Company and Commercial Law online service.

The Law of Companies

A fascinating examination of how wellness influencers have shaped a booming global industry--and why we should take their cultural power seriously.Wellness influencers are powerful players in the health space, guiding what we eat, how we exercise, and even how we define well-being. Wellness insider Mariah L. Wellman examines how US social media influencers have transformed the industry by positioning themselves as relatable authorities, often rivaling actual health experts in reach while redefining who gets to claim health and vitality.In Search of Wellness offers the first in-depth analysis of the wellness influencer industry, explaining not only how it works but why it resonates so deeply. Drawing on interviews with popular influencers and nearly a decade of research on the wellness industry, Wellman shows how influencers blend personal narratives with expert knowledge to build trust and expand their authority, attracting followers from around the world. Timely and accessible, this book reveals how influencers are redefining wellness itself--and why so many of us are eager to follow their lead.

How Social Media Influencers Transformed an Industry

In Search of Wellness

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century. The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes. With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

Previously known as Drafting Agreements in the Biotechnology and Pharmaceutical Industries, this title provides precedent agreements for the main types of commercial transaction encountered in the life sciences, biotechnology and pharmaceutical industries. In addition to the print version, each precedent is available via an accompanying website in a format which can be easily downloaded and edited. Detailed commentary on legal, commercial and practice issues accompanies every precedent. Provided by specialist lawyers from across Europe, this commentary also highlights important differences between English law and that of other key EU jurisdictions: Germany, France, the Netherlands, Spain and Sweden. Commentary on specific considerations for the US is also provided. In addition to precedent commentaries, the book also contains detailed commentary and discussion of legal issues common to the life sciences, biotechnology and pharmaceutical industries, as well as links to relevant materials (eg regulatory materials on clinical trials). This title is included in Bloomsbury Professional's Intellectual Property and IT online service.

Drafting Agreements in Life Sciences

The UK and Global Citizenship Law

Irish Capital Gains Tax 2025

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