Category Archives: Legal Information & Updates

Stamp Duty on commercial property transactions has been tripled in budget 2018, up from 2% to 6%, effective from 11^th October 2017.  Commercial Stamp Duty refunds will apply to purchasers of residential sites, if they start building homes on the site within 30 months of the land purchase.

The consanguinity rate of Stamp Duty which was due to expire on 31^st December 2017 is to be extended for a further 3 years.  The relief applies to transfers of agricultural property between certain blood relatives where the transferor is under 67 years of age at the date of transfer, and the transferee intends to farm the land for at least 6 years, or lease it for 6 years to someone who will farm it.  For those who qualify for the relief, Stamp Duty will continue to be charged at a rate of 1%.

Workplace Bullying – Significant Supreme Court decision (29 August 2017)

The Supreme Court’s decision in Ruffley v The Board of Management of St Anne’s School brings long awaited clarity to the law of bullying in the workplace.  The Supreme Court has reversed the controversial judgement of the 2016 High Court which had resulted in not only the largest ever award for a bullying claim, but also a widening of the definition of what constitutes workplace bullying.  The Judgement appears to limit the type of conduct that can be viewed as bullying.