This consultation paper forms part of the joint review of partnership law, undertaken at the request of the Minister of State at the Department of Trade and Industry. Part 2 gives a brief overview of the existing law; Part 3 discusses the formal requirements for establishing and operating a limited partnership; Part 4 examines the liability and role of the limited partner and the withdrawal of capital; Part 5 discusses the rights and obligations of partners; Part 6 lists consultation questions and provisional proposals of the joint Commission.
The authors argue that the rules and practices of corporate law mimic contractual provisions that parties would reach if they bargained about every contingency at zero cost and flawlessly enforced their agreements. But bargaining and enforcement are costly, and corporate law provides the rules and an enforcement mechanism that govern relations among those who commit their capital to such ventures. The authors work out the reasons for supposing that this is the exclusive function of corporate law and the implications of this perspective.
Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements. The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements. The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 – ISA (UK) 805, including June 2016 revisions and July 2017 updates)
This book examines the jurisprudence of the Supreme Court of Ireland since its creation in 1924. It sets out the origins of the Court, explains how it operated during the life of the Irish Free State (1922-1937), and considers how it has developed various fields of law under Ireland's 1937 Constitution, especially after the 're-creation' of the Court in 1961. As well as constitutional law, the book looks at the Court's views on the status and legal system of Northern Ireland, administrative law, criminal justice and personal and family law. There are also chapters on the Supreme Court's interaction with European Union law and with the European Convention on Human Rights. The argument throughout is that, while the Court has been well served by many of its judges, who on occasion have manifested a healthy degree of judicial activism, there are still several legal fields in which the Court has not developed its jurisprudence as clearly or as imaginatively as it might have done. It has often displayed undue conservatism and deference. For many years its performance was hampered by its extreme workload, generated by its inability to control the number of appeals brought to it. However, the creation of a new Court of Appeal in 2014 has freed up the Supreme Court to act in a manner more analogous to that adopted by supreme courts in other common law countries. The Court's future looks bright.
The legal regulation of company shares is a fundamental building block in a capitalist society. This insightful book provides an historical analysis of the phenomenon, investigating underlying policy issues and considering relevant aspects of current law to explore possible future trends. David Milman examines the phenomenon of the company share in a holistic way, tracing the origins of the share and exploring the diversity present within the family of shares. Using a comparative approach, key chapters consider the circumstances under which shares are acquired, the property law perspective relevant to shares and the rights and obligations of those who hold shares. The book concludes with speculation on how the share might evolve in the future in light of technological change and the development of other capital raising investments. This accessible book will provide valuable insight to scholars researching corporate law. It will also be beneficial for policymakers and practitioners wishing to understand more about the history of the company share, and how this may impact its future.
Recognised as a key text by both students and practitioners, Equity and the Law of Trusts in Ireland provides comprehensive treatment and analysis of this area of the law. This updated and expanded new edition gives an insight into recent developments in relation to both trusts and equitable remedies. New legislation in this field, such as the Charities Act 2009 and statutory provisions providing for the variation of trusts are analysed. In addition, significant case law developments in areas such as resulting and constructive trusts and proprietary estoppel are examined and assessed. While the main focus of the work is on the law in Ireland, where relevant, useful comparisons are made with the law in other common law jurisdictions.
This the fourth edition gives an up-to-date account of the law of evidence in Ireland. The text is of interest to all those working in the Irish legal system, the criminal legal system in particular as well as to policy makers and those studying more general issues related to matters of trial, adjudication and fact-finding in various contexts. It explores the development of a particular Irish dimension to evidence scholarship, which is based on constitutional notions of fairness. In light of the incorporation of the ECHR, this must continue to be influential in this and possibly other jurisdictions. The phenomenon of the Special Criminal Court is considered and ithe Criminal Justice (Forensic Evidence and DNA Database System) Act 2014 is also considered in detail.
