The Gazette 1955-58

Vol. 51 No. 3

JULY, 1957

THE GAZETTE of the INCORPORATED LAW SOCIETY OF IRELAND

Vice-Presidcnti DESMOND J. COLLINS CHARLES J. DOWNING

PruUmt NIALL S. GAFFNEY

Stcrttary ERIC A. PLUNKETT

FOR CIRCULATION AMONG MEMBERS

COMMISSION ON INCOME TAXATION. THE Commission was set up by the Government on 18th February, 1957 and its terms of reference are as follows :— To inquire generally into the present system of taxation of profits and income, its scope and structure, including the provisions for collection and the prevention of evasion; its effects on the national economy and the equity of its incidence; to recommend such amendments . of the law as appear desirable and practicable; and if it is considered that the taxation of profits and income should be terminated or modified in any manner involving loss of revenue to recommend alternative means of raising equivalent revenue. The Council intend to submit a memorandum of evidence. The views of members are wanted on the following matters. (i) Proposals to substitute an alternative system of taxation for the present income tax.

(2) Any respects in which the present method of assessment and collection of the present income tax has an unfair incidence on (a) particular classes of taxpayers or (b) solicitors. (3) Suggestions for improving the present method of assessment and collection of income tax. Suggestions should be sent to the Secretary. Also present John R. Halpin, Dermot P. Shaw, Cornelius J. Daly, Joseph P. Tyrrell, Francis J. Gearty, Terence de Vere White, Desmond J. Collins, John J. Nash, John Carrigan, Ralph J. Walker, Reginald J. Nolan, R. McD. Taylor, John Maher, Peter E. O'Connell, John J. Sheil, Scan O'hUadhaigh, Charles J. Downing, George A. Nolan, Derrick M. Martin, W. J. Comerford, C. Gore Grimes, Arthur Cox, Thomas A. O'Reilly, P. R. Boyd, George G. Overend, Desmond Mayne. The following was among the business transacted. 23 MEETING OF THE COUNCIL JUNE 20TH : The President in the Chair.