The Finance Bill 2017 increased the rate of stamp duty for transfers of non-residential property from 2% to 6%. The higher rate of stamp duty of 6% is effective from 11th October 2017.
The Rules of the GAA were amended in 2005 to provide for an independent arbitration body for GAA disputes, known as the Disputes Resolution Authority (“DRA”). The DRA was established to avoid decisions made by the internal bodies within the GAA being appealed to the Courts.
The General Data Protection Regulation ("GDPR") is due to take effect on 25th May 2018. The GDPR will harmonise data protection rules across the European Union and is a very substantive piece of data privacy/ protection legislation.