The Gazette 1978

GAZETTE

JANUARY/FEBRUARY 1978

Form No. Description C.A.6 Schedule of lands and buildings (similar to the form D.l), C.A. 11 Application for a certificate of discharge from capital acquisitions tax (similar to the form K.1). C.A.24 Inland Revenue Affidavit (similar to the form A(x)). Other forms in connection with capital acquisitions tax are available on application from the Capital Taxes Branch, Capital Acquisitions Tax Division, as above. I would be obliged if you would being these arrangements to the notice of your members. Mise, le meas, R. A. FITZPATRICK. Dear Sir, I read with interest Mr. R. Buckley's article on "Taxation Requisitions". In particular my attention was drawn to the second paragraph of the right hand column where he deals with Section 12 of the Customs and Inland Revenue Act, 1889. I am wondering whether Mr. Buckley's interpretation of this Section corresponds with that of the Revenue Commissioners. In particular I refer to the words "after the expiration of 12 years from the happening of the event which gave rise to the claim for such duty". I am not sure whether the "event" referred to is in fact the date of death, or more importantly, the date of the submission of the Inland Revenue Affidavit for assessment. If the latter be the case, then will the standard requisitions need amendment? I hope not. Yours faithfully, DENIS J. BARROR. Taxation Requisitions 10, Clare Street, Dublin 2. 15 February, 1978.

CORRESPONDENCE

Stocking of Forms at Post Offices

Office of the Revenue Commissioners, Capital Taxes Branch, Dublin Castle, Dublin 2. 11 January, 1978.

A Chara, I am directed by the Revenue Commissioners to refer to the stocking of death duty forms at Post Offices and to say that, to date, the following forms have been available there, viz., Form No Description A(x) Affidavit to be used where forms A1 and A2 are not applicable U1 Instructions for preparation of A(x). A1 Affidavit for deaths on or after 1st January, 1967, and before 19th April, 1972, where the gross estate does not exceed £3,000 or for deaths on or after 19th April, 1972, where the gross estate does not exceed £5,000 and the domicile is Irish in each case. Affidavit for deaths prior to 1st January, 1967, where the gross estate does not exceed £500. A2

A3

Affidavit for de bonis non grants. Original "Account" of property (Estate Duty).

B l(x)

B2(x) B3(x)

Corrective Affidavit. Corrective Account. Legacy Receipt. Annuity Receipt. Residuary Account.

CI C2 C3 C4 C5 C9 D1

Absolute succession to real or personal estate. Life succession to real or personal estate. Refunds of Legacy and Succession Duty. Schedule of lands and houses for use with Forms A, A(x), Al, A2, A3, A4, Bl, Bl(x), B2, B2(x), B3, B3(x), C4 and C5. Schedule of stocks and shares for use with Forms A, A(x), Bl, and Bl(x). Schedule of stocks and shares which qualify for relief under Section 21, Finance Act, 1956. Schedule of stocks and shares for use with Residuary Account (Form C3). Application for Certificate of Discharge from Death Duties.

Water Charges — Dublin Caunty Area

D2

Dublin County Council, P.O. Box No. 174, 46/49 Upper O'ConneU St., Dublin 1. 10 February, 1978.

D3

D4

K1

With the abolition of death duties, and the ending of the demand for these forms save in the case of deaths taking place prior to the 1st April, 1975, the Postmasters have been directed to allow the following forms to run out of stock, viz., forms Ul, B3(x), CI, C2, C3, C4, C5, C9 and D4. Supplies of these forms will, of course, continue to be available on application to the Capital Taxes Branch, Estate Duty Division, Office of the Revenue Commissioners, Dublin Castle, Dublin 2. With regard to capital acquisitions tax, arrangements are being made to have the following forms available at the Post Offices, viz.,

Dear Sir, I would appreciate it if you would inform the members of your Society, particularly those likely to be involved in the purchase and sale of land/premises in the Dublin County Council area, that water charges are still payable even though domestic rates will not be levied in 1978. Yours faithfully, J. HALPIN, Senior Administrative Officer, Finance.

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