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The UK Court of Appeal confirmed that the ‘related party’ rules in Part 8 of the Corporation Tax Act 2009 apply to LLP structures.

This quarterly report examines significant regulatory developments affecting Irish asset management and investment funds from January to March 2026. The analysis covers Central Bank initiatives on tokenisation and supervisory procedures, AIFMD II implementation requirements, EU-wide reforms including EMIR 3 and sustainability reporting, and critical compliance deadlines extending through 2027.

Significant changes to Ireland’s employment law landscape are approaching, with new transparency, pension and equality obligations set to materially increase compliance and litigation risk for employers.