A conversation with Michael Neill, Head of A&L Goodbody’s Belfast office

Northern Ireland’s legal and regulatory framework operates within the UK’s common law jurisdiction while simultaneously adhering to select EU mandates, reflecting its unique post-Brexit position.
Due to the Northern Ireland Protocol, which is part of the Brexit Withdrawal Agreement, Northern Ireland remains aligned with certain EU rules related to trade, preventing a “hard” border with the Republic of Ireland while allowing trade with both the EU and the UK. The Windsor Framework, introduced in 2023 to refine post-Brexit arrangements, modified the protocol by reducing checks and paperwork on goods moving from Great Britain to Northern Ireland, creating a “green lane” for trusted traders while maintaining EU regulatory compliance for goods entering the single market. This adjustment helps preserve Northern Ireland’s dual-market access and facilitates cross-border commerce.
How well does Northern Ireland’s legal and regulatory ecosystem support businesses?
Corporations can have confidence in Northern Ireland’s legal and regulatory system—it’s predictable, reliable, and closely aligned with the English legal system, ensuring consistency and stability.
We are outperforming expectations for a small but highly specialized jurisdiction—one strategically positioned at the heart of key global markets, both geographically and economically. Historically we’ve been modest, but that’s changing. Confidence is growing, and businesses are seizing new opportunities. Now, we’re in a unique position—bridging the UK and European markets.
The Northern Ireland Executive has been in place since early last year, restoring devolved government and decision-making. The executive, composed of ministers from various political parties, allows Northern Irish leaders to address regional issues directly rather than relying on the UK government. This marks a return to local control and a step forward in political stability. If stability continues politically and economically—without major geopolitical disruptions or high interest rates—investors may see Northern Ireland as a more reliable destination under the Windsor Framework.
How is US FDI driving business growth in the region?
Northern Ireland is home to highly successful, sophisticated, and profitable businesses within a compact yet dynamic economy. Investing here offers a strong European platform for expansion into other markets. We benefit from close ties to the Republic of Ireland and the EU, a highly skilled workforce, and two world-class universities, both ranked among the UK’s top 15 law schools.
For these reasons, US FDI in the region has historically been strong, with over 1,500 international companies investing in the past decade. At A&L Goodbody, we’ve advised over 500 US corporates on inward investment across Ireland. Last year was a record transactional year in Belfast, and we have grown operations by 50% over the past four years.
For those considering investment, the best advice is to speak with local firms with deep expertise in the market. We can provide valuable insights into the economic landscape and opportunities available.
Why should US clients choose A&L Goodbody as their legal partner?
First, we are by far the largest law firm on the island of Ireland. Transactionally, we have the deepest ties with the US, making us a key player in cross-border legal matters.
Second, many international law firms operate in Northern Ireland as back-office legal support centers. A&L Goodbody stands apart as a fully Irish firm. We are independent, internationally recognized, and headquartered in Ireland, uniquely positioned to serve both domestic clients and international interests.
Third, unlike many firms that provide support to lawyers in other jurisdictions, we work directly with clients. We don’t act as intermediaries advising lawyers based elsewhere—we provide legal counsel firsthand. As a result, our firm has developed deep specialization in regulation, merger control, technology, media, data, and renewables. This has become a defining strength of our practice.