Terms of use

Last updated 11 September 2026

These terms govern your use of finlaymulligan.ie. By using the site you accept them. If you do not, please stop using the site.

Who operates this site

This website is operated by Finlay Mulligan & Co. Chartered Accountants, Marina House, Clarence Street, Dún Laoghaire, Co. Dublin. We are Chartered Accountants and are regulated by Chartered Accountants Ireland.

The guides are information, not advice

The guides published on this site describe Irish tax and company law in general terms. They are not advice on your own affairs, and no client relationship is created by reading them or by sending us an enquiry.

We take care that the figures we publish are accurate on the date shown at the top of each guide, and each guide links the Revenue, Companies Registration Office or Department of Finance page the figure came from. Tax law changes frequently, often with effect from a date in the middle of a year, and the correct treatment depends on facts specific to you. Before you act on anything published here, speak to us or to another qualified adviser.

To the extent permitted by law, we accept no liability for loss arising from reliance on the general information published on this site. Nothing in these terms limits our liability for death or personal injury caused by negligence, or for fraud.

Engaging us

An engagement begins only when we have issued a written engagement letter and you have accepted it. That letter, and not this page, sets out the scope of the work, the fee and the terms of business that apply to it. Fee quotes given through this site are proposals and are not binding until an engagement letter is signed.

Third-party links

We link to Revenue, the Companies Registration Office, the Department of Finance and other external sources so that you can verify what we have written. We do not control those sites and are not responsible for their content or availability.

Intellectual property

The text, design and structure of this site belong to Finlay Mulligan & Co. Chartered Accountants. You may read, print and share pages for your own use, and quote from them with attribution and a link back. You may not republish substantial parts of the guides as your own work.

Availability

We aim to keep the site available but do not guarantee uninterrupted access, and we may change or withdraw any part of it without notice.

Governing law

These terms are governed by the laws of Ireland, and the Irish courts have exclusive jurisdiction over any dispute arising from them.

Contact

Questions about these terms can go to info@finlaymulligan.ie or through our contact page. How we handle personal data is set out in our privacy policy.