The Gazette 1967/71

Clontarf, Dublin, 3; John Hannon, B.C.L., 31, Nutley Road, Dublin, 4; Peter S. Harrison B.A. (Mod.) LL.B., Rozel, 6, Seaview Park, Shankill, Co. Dublin; Helen M. Keenan, B.A., Econ., N.U.I., 29, Highfield Road, Rathgar, Dublin 6; Charles A. Kelly, Swinford, Co. Mayo; Colm P. Mannin, B.C.L., 56, Vernon Avenue, Clontarf, Dublin, 3; Michael D. Murray, 'Carrigera House,' O'Callaghan Stand., Limerick; Brendan McArdle, 1, Kenilworth Square, Rathgar, Dublin, 6; Peter J. G. McKenna, Mullagh, Co. Cavan; Ann M. Nugent (Mrs.), ISA, Temple Villas, Palmerstown Road, Dublin; Bernadette O'Brien, B.C.L., 77, Dollymount Park, Clontarf, Dublin, 3; Daniel Eunan O'Connor, B.C.L., N.U.I., Kotor, Vico Terrace, Dalkey, Co. Dublin; Amhlaoibh O'Loin- sigh, 286, Clontarf Road, Dublin, 3; Edward O'Neill, 12a, Muckross Crescent, Perrystown, Dublin, 12; Patrick J. Reidy, 'Dun Mhuire,' Tipper Road, Naas, Co. Kildare; Garrett O'Reilly, Ballyconnell, Co. Cavan; James O'Reilly, B.C.L., LL.B., D.E.L., Grianreirne, Roebuck Road, Dun- drum, Dublin, 14; Michael C. Reilly, Inislounaght, Clonmel, Co. Tipperary; Michael D. Peart, B.C.L., N.U.I., 27, Upper Ormond Quay, Dublin, 2; Denis F. Shaw, Mullingar, Co. Westmeath; Francis E. Sowman, B.A. (Mod.), LL.B., 51, Whitebeam Road, Clonskea, Dublin; Anthony J. Taaffe, 18, New ' Ireland Road, Rialto, Dublin; Harold Waterman, B.A. (Mod) LL.B., 22, Shelton Drive, Terenure, Dublin 6. Findlater Scholarship for 1970 was awarded to Ernest B. Farrell, Solicitor, 4 Temple Villas, Palmerstown Road, Rathmines, Dublin 6. GUINNESS & MAHON PRIZE The Guinness & Mahon Prize for 1970 was awarded to John Hannon, B.C.L., 31 Nutley Road, Dublin 4. PATRICK O'CONNOR MEMORIAL PRIZE The O'Connor Memorial Prize for 1970 was awarded to Mary Judith Baily, B.C.L. LL.B., N.U.I., Tralee, Co. Kerry. SILVER MEDAL On the combined results of the Second and Third Law Examinations a Silver Medal has been awarded to Margaret Burke-Staunton. SPECIAL AWARDS FINDLATER SCHOLARSHIP

SPRING EXAMINATIONS 1971

Latest date for entry 8th February 25th January 25th January 25th January 18th February 2nd February 2nd February

Examinations Preliminary First Law Second Law Third Law Book-keeping First Irish Second Irish

Date

2nd to 6th March 15th to 20th February 15th to 20th February 15th to 20th February 23rd or 24th February 23rd or 24th February 15th March

BOOK REVIEWS Capital Gains and Short Term Gains by M. Storz, A.A.C.C.A., F.T.I.I. Published by Oyez Publi cations, London, 1970. Pp. 197, ... This paperback book is intended to be a com prehensive summary of the current (British) legis lation on short-term and capital gains tax. This legislation (which is cited in this book, although repealed) was consolidated by the Income and Corporation Taxes Act, 1970. References to this legislation are made by way of summaries in chronological order at the end of each chapter. Short term and capital gains provisions, contains legislations affecting companies only (particularly groups of companies) and certain provisions dealing with administration or of a miscellaneous nature are all omitted. There is no table of cases. BRIAN DEMPSEY. Back Duty Law and Practice by Sidney I. Simon, London, The Solicitors' Law Stationary Society Limited, 1970 (Oyez Publication). Pp. 114. Price 32/, This paperback sets out to outline the theory and practice relating to back duty for the benefit of lawyers. One doubts whether any lawyer is likely to maintain more than a passing interest in this book. It provides more of an insight into the lot of a Tax Inspector, with racy descriptions of the reactions of Inspectors to explanations of unexplained accumulations of capital over a period of years which Mr. Simon tells us (p. 34) are "without hesitation" looked at with a very jaundiced eye. We are also informed of the re quirement of "a good deal of tact" when investi gating gifts received by the taxpayer "because she was somebody's girl-friend." But notwithstanding the author's attempts to dress up the tedious machinery of back assess ment, this book provides a comprehensive de- 135