
Deirdre A. Sheehan
Articles
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Jan 8, 2025 |
albertalawreview.com | Jake Sadikman |Laura Scott |Deirdre A. Sheehan |Vivek Warrier
Welcome to the Alberta Law Review The Alberta Law Review (ALR) is a student-run publication whose primary purpose is to enhance discourse on Canadian legal issues. Founded in 1955, the ALR is published by the Alberta Law Review Society, an organization consisting of law students at the University of Alberta and the University of Calgary. Built upon the hard work of student editors at both law faculties, the ALR is published every quarter and has roughly 1,000 pages per volume.
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Oct 23, 2024 |
lexology.com | Simon Hannigan |Kenneth Egan |Deirdre Barrett |Brian O’Rourke |Deirdre A. Sheehan |Gillian Beechinor
The was signed by the President on 17 October 2024. The sections of the Act that amend the Residential Tenancies Act 2004 and the Residential Tenancies (Amendment) Act 2019 came into force on 18 October 2024 and extend rent controls for another year to 31 December 2025 (the previous regime was due to expire on 31 December 2024). This means that current restrictions on rent setting will continue to apply until 31 December 2025.
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Oct 14, 2024 |
lexology.com | Fintan Clancy |Simon Hannigan |Kenneth Egan |Deirdre Barrett |Brian O’Rourke |Deirdre A. Sheehan | +4 more
The Finance Bill has brought some clarity to the application of the 6% “mansion tax” rate of stamp duty to residential property. The increased rate of stamp duty on bulk purchases of residential units has also been included in the Bill. Application of 6% rate to residential property The new 6% rate will apply to consideration over €1.5 million when the consideration is attributable to two or less apartments in an “apartment block” (one which has three or more apartments in it).
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Oct 2, 2024 |
lexology.com | Fintan Clancy |Ailish Finnerty |David Kilty |Orlaith Kane |Kenneth Egan |Brian O’Rourke | +4 more
As part of Budget 2025, the Minister for Finance announced two stamp duty rate increases that are effective from 2 October 2024. Rate IncreasesThe two stamp duty rate increases (the “New Measures”) are:An increase in the higher rate of stamp duty that applies on the “bulk purchase” of ten or more residential units (excluding apartments) in a twelve-month period from 10% to 15%. The introduction of a third rate of stamp duty on the sale of residential properties valued at more than €1.5 million.
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Oct 1, 2024 |
lexology.com | Simon Hannigan |Kenneth Egan |Deirdre Barrett |Brian O’Rourke |Deirdre A. Sheehan |Gillian Beechinor
The Government has published its Autumn 2024 Legislation Programme. Real estate-related legislation is summarised below. LEGISLATION FOR PRIORITY PUBLICATION IN THIS SESSION STATUS Housing (Miscellaneous Provisions) Bill Miscellaneous amendments and additions to reflect Government housing priorities to the Housing (Regulation of Approved Housing Bodies) Act 2019 and the Affordable Housing Act 2021. Bill published 27 September 2024 and has completed Dáil Éireann First Stage.
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