The Gazette 1976

GAZETTE

DISTRICT COURT CHANGES Justice Francis Johnston has been appointed per- manently to District Court Area No. 17 (Bray, Arklow, Athy, Blessington, Kildare and Wicklow) to succeed the late District Justice John Carr. Justice Dermot S. Dunleavy has been transferred to District Court Area No. 24 (Wexford, Enniscorthy and Gorey) in place of Justice Lanigan O'Keeffe who has retired. Justice Thomas O'Reilly has been appointed per- manently to District Court Area No. 6 (Dundalk, Drogheda, Navan, Carrickmacross, Castleblayney) in place of Justice Dunleavy. Mr. Joseph Plunkett, solicitor, Dublin, and Mr. Peter Alfred McMorrow, B.A., LL.B., solicitor, Manor- hamilton, Co. Leitrim, have been appointed Tem- porary District Justices. APPOINTMENTS Miss Mary Finlay, B.C.L., solicitor, has been appointed Chairman of the National Consumer Advisory Council. Mr. Mervyn Taylor, solicitor, has been appointed a Member of . the National Consumer Advisory Council. Mr. Brendan Kiernan, Barrister-at-Law, has been appointed Registrar of Friendly Societies in succes- sion to Mr. Patrick Joyce, who has retired.

ADJUDICATION OFFICE PRACTICE ASSESSMENT OF DUTY ON VOLUNTARY TRANSFERS The attention of Practitioners is directed to the current practice of the Adjudication Office in dealing with the Assessment of Duty on Transfers between related persons (whether by way of voluntary transfer or for consideration). The Adjudication Office can deal with these cases in three ways:— 1. To accept the Valuation furnished by the appli- cant. 2. To remit the case to the Commissioner of Valua- tion for his views. 3. To indicate that in the Adjudication Office's view the value of the property should be higher than that set out in the application furnished. The Adjudication Office are entitled to use the infor- mation which they get on P.D. Forms as to the values of property as a basis for giving such indications. It should however be noted that where the third course is adopted the notice received from the Revenue will normally be in the following words:— "It is considered that, having regard to the infor- mation at the Commissioner's disposal, the value of the property concerned should be fixed at £ for Stamp duty purposes". The Commissioners mentioned in the notice are the Revenue Commissioners and not the Commissioner of Valuation. This notice does not constitute an assess- ment by the Revenue Commissioners and it is open to the applicant to request the Adjudication Office to refer the case to the Commissioner of Valuation. This would give the applicant's valuer an opportunity of discussing the valuation with a professional valuer in the Commissioner's Office. The Society has noted that there have been con- siderable delays in the use of the third method by the Adjudication Office and have asked the Revenue Commissioner to ensure that if the Adjudication Office are considering adopting the third method in any case that they should issue their notice speedily.

The firm of DARLEY & CO., 30 Kildare Street has amalgamated with MAXWELL WELDON AND CO., 19/20 Lower Baggot Street.

Messrs. James R. C. Green, Hubert Woulfe Flanagan, Michael Green and Paul Guinness will practise at

PRIZES The Patrick O'Connor Memorial Prize for pro- ficiency in Equity for 1975 was awarded to Thomas V. O'Connor (Junior), B.C.L., Swinford, Co. Mayo. The Guinness & Mahon Prize for proficiency in Tax Law and Commercial Law for 1975 was awarded to Hugh M. Fitzpatrick, B.C.L., "Hazlehurst", Ailesbury Road, Dublin 4.

19/20 Lower Baggot Street, Dublin 2 under the style of MAXWELL WELDON & DARLEY Telephone 765473/4

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