The Gazette 1967/71

In January 1964 the defendant was engaged by the plaintiff solicitor as assistant solicitor. As he had been informed by the plaintiff, one of the defendant's principal duties was to undertake the legal work brought in by an important client, T. The defendant commenced his employment on 16th March 1964. At some time during August or September 1964 the defendant and T. agreed that the defendant would leave the plaintiff's employ and set up in practice on his own account, where– upon T. would transfer all his legal work from the plaintiff to him. The plaintiff received know– ledge of that agreement only when, on 19th Octo– ber 1964 the defendant handed him a letter, signed by T., setting out the effect of the agree– ment. Two days later the plaintiff dismissed the de– fendant, who thereupon commenced practice on his own account and T. transferred his legal work to him. In an action for damages for breach of the implied term of the contract that the defendant would serve the plaintiff with good faith and fidelity, the defendant admitted the term but contended that he was not in breach thereof since the agreement between him and T. had been initiated by T. and he had merely accepted an offer made by T. Held, that, even if the agreement had not been initiated by him, the defendant, in accepting T.'s offer during the subsistence of his agreement with the plaintiff, and in not informing the plaintiff of T.'s offer, was acting contrary to the interests of the plaintiff and was accordingly in breach of the implied term of the agreement that he would serve the plaintiff with good faith and fidelity. [Sanders v Parry (1967) 1 W.L.R. p. 753]. Solicitor's Lien for Costs In November 1965 and July 1966 orders for costs out of an estate were made in favour of the respondent L., in a probate action in which she was a party. A number of solicitors, privately instructed had acted for her at various times in the course of the action. Before the commence– ment of party and party taxation she filed a notice of acting in person and thereby made her– self responsible for the carriage through party and party taxation of her solicitors' party and party bills of costs. She refused to give any undertaking to lodge those bills in toto or to a partial extent. She alleged that she had claims against the solici– tors in respect of their neglect and brearh of duty towards her. Four firms of solicitors who had acted for her and who had not yet taxed 20

land, though these will undoubtedly be necessary. Part II is a detailed discription of the Irish economy, and, as the reviewer is no economist, he will refrain from comment. Part II considers harmonisation of company law and the rules on freedom of establishment in the Community. It seems clear that, despite some differences, it would be possible to harmonise Irish and English com– pany law with the company law of the six Com– munity countries. Part IV analyses the Community proposals for the harmonisation of direct and indirect taxes -- and outlines the present Irish law as it affects the investor. The Double Taxation Conventions Sys– tem particularly the favourable one with Britain, is fully explored. At the same time it must be admitted that, in enacting the consolidated and bulky Income Tax Act, 1967, the legislators have avoided difficulties, and have not simplified a tax legislation which is unduly and deliberately com– plicated. There is little doubt but that much greater simplification could have been achieved, instead of copying British Finance Acts verbatim, and applying them to conditions completely in– applicable here. As is evidenced by a Table of Authorities ex– tending in double columns over thirty-five pages, the author's industry has been well nigh insatiable and there are very many lengthy footnotes on practically every page, in which more interesting points are raised. The research and learning re– quired to achieve this cannot be overestimated, and this volume will long remain a sua-qua-non to anyone who wishes to cnnsult points of consti– tutional law, economics, company law and taxa– tion as affecting the European Economic Com– munity. This book has been primarily written for the American businessman, and the author has deliberately refrained from dealing with such topics as agriculture, transport and state trading, which he regards as more economic than legal, and he has disregarded arbitration, labour law, insurance, social security, and industrial and com– mercial property law. All the pages in the text have been set as double columns which makes for more difficult reading. But the print is excel– lent, and the errors are minimal. All in all, Mr. Tample Lang is to be heartily congratulated upon a vast undertaking most suc– cessfully accomplished, which in view of the tre– mendous research and knowledge required, would have daunted many another. CGD CASES OF THE MONTH Fiduciary Duty of Assistant Solicitor