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An annual return must be filed with the authorities as at 1 January of each year accompanied by an annual registration fee of £100 by the end of January in the year concerned. The return is open to inspection by members of the public and discloses the names and addresses both of the registered shareholders and of the directors. The shareholders' details are not required for redeemable preference shares and the identities of the beneficial owners are not required to be disclosed publicly.
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If you are a beneficiary of a non-resident trust (NRT) or contribute property to one, you could find yourself in hot water with the Canada Revenue Agency (CRA).
In this three-part video series, Brian Kelliher, Cillian Bredin and Derbhil O'Riordan provide an overview of some of the key features of the Irish ELTIF, including its liquidity profile.
The Eastern Magistrates' Court has sentenced Ms Christine Yeung Tak Sum, a retail trader, to 18 months' imprisonment following her conviction in February 2024...