The Gazette 1955-58

records. If the letter mentioned is put to him in evidence he is entitled to say that he is willing to state the amount which he received for costs but as the matter was a solicitor and client transaction he cannot answer without the client's consent unless directed by the Court. The privilege between a solicitor and client communication belongs to the client. The solicitor cannot disclose any information unless the client waives the privilege or unless the Court directs. The privilege continues even after ABOUT ten months ago member obtained a decree for a sum of money for X against Y. The decree is still unsatisfied. About one month ago member received tentative instructions from Y to proceed against Z for money due and owing by Z to Y. He has not received final instructions. Within the past month member was again approached by X who informed him that he wished to be appointed receiver over a sum which he knew Z owed to Y. This is the debt for which Y instructed member to sue Z. Member enquired whether he may apply to have X appointed as a receiver over this sum without using any information obtained from Y. On a report from a Committee the Council stated that in their opinion member should not act in the matter for any of the parties. Retirement Benefits. Income tax on con tributions by solicitors THE Council heard a report from a deputation which was received by the Minister for Finance. The deputation included a member of the Institute of Chartered Accountants and dealt with the memoran dum submitted last year on behalf of the General Council of the Bar, the Accountancy bodies and the Society, The deputation stated that they had stressed the case for the allowance of contributions by self-employed persons towards retirement bene fits as a deduction for income tax purposes. They stated that the Minister appeared to be sympathetic to the representations made but of course could not give any indication in advance of the contents of the next budget. The Border THE Council on a report from a Committee decided to make representations to The Incorporated Law Society of Northern Ireland with a view to the making of regulations by the respective Societies which would prevent a solicitor in either area acting in connection with sales by public auction in a place which is not covered by a practising certificate. the retainer has ended. Conflicting interests

Section 4 of the Solicitors (Ireland) Act, 1849 to direct executors' costs to be taxed on the requisition of the beneficiary even after payment of the costs. In re Carthew (27 Ch.D. 485) it was held that where a bill has been paid by trustees and executors out of the estate the residuary legatee is entitled to have a copy of the bill delivered on payment of the costs of it, and the bill was ordered to be taxed although there was not such pressure or allegation and proof of overcharge as are usually relied on in applications after payment. See also re Blackmore (i 3 Beav. 154) and the references in Henry on Solicitors' Re muneration, Vol. i, pages 45-49. Solicitor practising as accountant A MEMBER asked for a ruling from the Council whether there is any objection to a solicitor's .qualifying and practising as an accountant. Member 'wished to study for the examinations held by one of the accountancy bodies. Several questions arose viz., (a) merely obtaining the accountant's qualification, (£) practising as an accountant separately, (i) practising as an accountant in conjunction with his practice as a solicitor. On a report from a Committee the Council stated that:— (a) there is no objection to member's obtaining the accountant's qualification. (b) there is no objection to member's practising separately as an accountant. (c) member should not practise both as a solicitor and an accountant. Client's privilege against disclosure A MEMBER acted for the purchaser of a building plot for £115. The contract provided that the purchaser should pay the vendor's costs. On completion of the matter he paid the sum of £20 to member. Member paid the vendor's costs £10 195. 9d., and retained £9 os. 3d. for himself. Litigation has now taken place between the purchaser and another party. Member is no longer acting but he has been in formed by one of the solicitors acting in the matter that the purchaser (his former client) has stated in a letter that he paid £61 in legal costs to member. In effect this, if true, would mean that he paid £53 os. 3d. costs for the purchase of a plot for £115. Member expects to receive a subpoena to attend the hearing and wishes to know whether his evidence with respect to the costs would be privileged and • whether he could disclose it without his former client's consent. On a report from a Committee the Council stated that member should attend Court in compliance with the subpoena with his files and