The Gazette 1974

4. Rape Prosecutions; 5. Extra-Territorial Application of National Laws with special reference to Anti-Trust Law; 6. The Relative Merits and Present Day Suitability of the Adversary (or Accusatorial), Inquisitorial, Med- iatorial and Other Systems of Trial for Breaches of the Criminal Law and for the Resolution of Dis- putes ; 7. International Legal Problems in Connection with the Drafting and Proving of Wills; 8. The Freedom of the Press v. the Right to Privacy; and 9. Financing Legal Aid Plans. Open Meetings of IBA Committees on Professional Ethics, the Practice of the Law by Non-Lawyers, Euro- pean Affairs and United Nations Affairs were also held. All the Conference Papers together with summaries of the discussions that took place wull be printed in full in the November 1974 issue of the International Bar Journal, the Journal of the Association sent free to members. All delegates and their guests were invited to the numerous meetings and special events organised by the IBA Section on Business Law and also to the inaugural meeting of the Section on General Practice. Whilst the Section on Business Law concentrates on the laws, practices and procedures affecting business, financial and commercial activities throughout the world, the General Practice Section will promote exchanges of information and views as to the laws, practices and procedures affecting the general practice of law through- out the world, and upon all other matters affecting the legal profession, its development or the improvement of legal services to the public. Membership of both Sec- tions is open to Patrons and Associate Members of the IBA on payment of an additional U.S. $10 per annum TAXATION SEMINAR A Seminar on Taxation and the Finance Act 1974 was held in Solicitors' Buildings, Four Gourts, Dublin, on 26 September 1974. Approximately 100 attended. The President, Mr. Prentice, opened the proceedings. The Senior Vice-President, Mr. Osborne, presided at the first lecture which was delivered by Mr. Walter Beatty on Tax Planning, who dealt principally with relief on certain bridging loans. Mr. John J. Nash presided at the second lecture which v/as delivered by Mr. John Bourke, Senior Inspector of Taxes, on the subject of Taxation and the Farming Gommunity; no script is available of this lecture, hut a transcript of Mr. Brendan O'Brien's lecture delivered at the Water- ford Seminar in November on the same subject is avail- able from Mr. Norman Spendlove. Mr. Bruce St. John Blake, Junior Vice-President presided at the third lec-

per Section. The Section on Business Law holds annual meetings and publishes a quarterly journal and an annual Directory of its members and the Section on General Practice hopes to do likewise. During the Conference the General Meeting <> t Members elected Dr. Werner J. Deuchler of Hamburg. President of the German Bar Association from 1970 to 1974 as President of the IBA. He succeeds Sir Dcnys Hicks of Bristol, England, whom the General Meeting elected an Honorary Life President of the Association in recognition of his outstanding contribution to the IBA. Mr. Golin McFadyean of London was appointed Ghairman of the Section on Business Law and Sit Desmond Heap, also of London, Ghairman of the Section on General Practice. The very full social and ladies programmes were assisted by cloudless blue skies throughout the confer- ence week. They included a reception by the Ganadian Bar Association, a garden party given by the Hon. Walter Owen, Lieutenant-Governor of British Golum- bia, a barbecue on the invitation of the Federal Government of Ganada, a closing banquet and dance, boat cruises, excursions hv cable-car, coach tours and luncheons. The IBA is a non-political organisation established in 1947 to "promote the administration of justice under Law among the peoples of the world". It has 73 mem- ber Bar Associations and Law Societies from 50 coun- tries and approximately 3,500 individual lawyers active in its work. Its next conference is to be held in Stock- holm, Sweden from August 15 to 21, 1976. Any lawyer interested in becoming an Associate Member (annual dues U.S. $25) is invited to write to the Director-General, Sir Thomas Lund, International Bar Association, 93 Jermyn Street, London, SW1Y 6JE, England. ture delivered by Mr. Brendan O'Brien, Ghartered Accountant, on Taxation and Property; this dealt mainly with taxation of rents, and mentioned some recent English case law in connection therewith. Mr. Gerald Hickey presided at the fourth lecture, which was delivered by Mr. John H. Sides on Trusts and the proposed Gapital Taxes; this included Gapital Gains Tax, Gapital Acquisitions Tax, Gapital Transfer 1 ax including Gift Fax, Inheritance Tax and Health Tax- Mr. Brian O'Connor presided at the fifth lecture which was delivered by Mr. J. F. Kearney on Irish Mining Taxation, which is often an emotive subject. The 28 years tax holiday on mining, repealed by the Finance (Taxation of Profits of Certain Mines) Act 1974, was fully described. Those attending found the lectures delivered at the seminar most instructive.

SEPTEMBER EXAMINATION RESULTS FIRST LAW EXAMINATION

John; Campbell, Marion; Garey, Margaret; Clinton, Evanna; Collins, Helen; Condon, Michael; Cooney, Evelyn; Gooney, Thomas; Costello, John. Crowe, Vivienne; Cullen, Mary; Davy, Eugene; Duffy, Bridget; Duffy, Margaret; Duffy, Patrick; Duffy, 288

The following candidates passed the First Law Examination which was held in September 1974. Allen, Michael; Ahern, Dermot; Beirne, Vincent; Bourke, John; Boyle, Peter; Brennan, Gerard; Callinan,