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The article summarises Revenue’s latest guidance on the reduced 9% VAT rate for the sale and construction of apartments and apartment blocks in Ireland, following the Budget 2026 announcement.

In City of York Council v Grosset the Court of Appeal upheld an Employment Tribunal decision that an employer discriminated against a disabled employee by dismissing them for misconduct which arose in consequence of the employee's disability.

the Pensions Ombudsman has found that an employer had given a legally binding assurance to provide a member with mirror benefits if he transferred his benefits to a new scheme following a restructuring.

In Stuart Delivery Ltd v Augustine, the Court of Appeal held that a delivery courier was a worker, even though he had a clause in his agreement which meant that he had a limited right of substitution. Find out more >

In Hare Wines Ltd v Kaur, the Court of Appeal held that a dismissal which occurred two days before a TUPE transfer, was TUPE related.

The EAT has held that the withdrawal of a contractual travel allowance following a TUPE transfer was not void under regulation 4(4) of TUPE. The variation of the terms of employment was due to the Respondent's conclusion that the allowance was outdated ...

The EAT upheld a decision that a prospective employer's decision to withdraw a job offer made to a disabled candidate was discriminatory. The prospective employer's decision had been tainted by the contents of one negative and discriminatory reference ...