The Gazette 1978

JANUARY/FEBRUARY 1978

GAZETTE

testandi, the formal requirements for a Will and the revocation of Wills; there are chapters on inter vivos dispositions and the relationship between gifts inter vivos and Succession on death; and there is a chapter on donationes mortis causa. The following are some of the lessons to be learned by the student reading this book. First, taxation is an important factor in drafting a Will but, according to the author, it is unlikely to be the over-riding factor. Taxation must be considered also when advising a personal representative throughout the administration of a deceased person's estate. Two chapters are devoted to taxation. Second, the protection of the Testator's family must be considered during the course of the administration. The English position is covered and compared with foreign systems and the possibility of reform is discussed. (In Ireland, the personal representatives, of course, have certain statutory duties in this area). Third, the formalities required for a Will must be carefully observed. The consequences of improper execution of a Will are discussed. The following questions are also raised: What are the advantages in holograph Wills? What countries recognise holograph Wills as a distinct kind of Will which need not be witnessed? Would it be possible to reduce the formalities required for the execution of the "witnessed" Will? Fourth, the development of new forms of property provides new challenges for the law of Succession. Life assurance and pension funds are discussed in two interesting chapters. Fifth, once a Will has been admitted to probate its contents become open to public inspection. This cannot be avoided but the use ofjoint tenancy as a Will substitute is examined. Sixth, a testator's planned distribution may be modified by, for example, disclaimers, appropriations, family arrangements and tax considerations. (In the Irish context, of course, one must consider the legal right of the spouse and also the right of application to Court given to a child by Section 117 of the Succession Act 1965). This book is a good indicator for a student of what can be involved in Probate practice. Although it could not be regarded as a reference book this book should nevertheless serve a useful purpose for the practitioner as it takes a fresh look at, and gives a broader perspective of, the law of Succession. Hugh M. Fitzpatrick.

EEC TREATIES SWEET & MAXWELL, European Community Treaties edited by Sweet & Maxwell's Legal Editorial Staff. 3rd edition. London: Sweet & Maxwell, 1977. Paperback, £3.75. Hardback, £6.00 A short note about the great usefulness of this publication for rapid consultation of the appropriate texts of the documents published therein was contained in reviewing the 2nd edition of this work in the Irish Law Society Gazette of June, 1975, at p. 173. The third edition contains altogether 355 pages — an additional 45 pages as compared with the 2nd edition. The Paris Treaty of 18 April, 1951, and the two Treaties of Rome of 25 March, 1957, establishing respectively the European Economic Community and the European Atomic Energy Community are fully noted. Part IV deals with Community Texts and contains the full texts of (1) the Protocols on the Statute of the Court of Justice; (2) the Merger Treaty establishing a single Council and a single Commission of the Communities; (3) Protocol on the Privileges and Immunities of the European Commission; (4) the Budgetary Treaty of April, 1970, establishing a single Council and Commission for Budgetary matters; (5) the Treaty of Brussels giving Accession to Britain, Ireland, and Denmark, as members (January, 1972) and the Act concerning the conditions of Accession. Finally the text of the British European Communities Act, 1972, is printed in full. This volume will repay study to those who wish to know the essential texts of European Community Law. SUCCESSION MILLER, J. GARETH. The Machinery of Succession. Professional Books Ltd. - Abingdon, England, 1977, xliv. 342p. £5.50 Paperback; £9.50 Hardback. This is an interesting book indeed. Not only are the conventional modes of transmitting property on death — by "will" or on intestacy — covered but there is also material on "gratuitous inter vivos transfers" and transmission of property by what have been called "will substitutes". The author makes references to the position in other legal systems which often help to highlight the essential features of the English system of Succession. However, there are only a few brief references to Irish law. This is not a comprehensive textbook on Succession. The author does not include any material on the construction of wills, for instance. The author explains in the Preface that he wants to show, first, that "the machinery of Succession is wider in scope than has been generally recognised in existing books on Succession". His second aim is, in examining the characteristics of the different methods of transmitting property and the requirements of the law in each case, "to consider the interests which the law seeks to protect". His third aim is "to describe the main factors which are likely to influence the choice of machinery." In the first chapter the author discusses some basic principles of the law of Succession. There is also a useful discussion in Chapter Four of the whole process of Probate. The authority of the personal representative is discussed. Nomination of property and the dispensing with Probate and Administration are also dealt with. There is a chapter on Intestate Succession; there are four chapters on Wills, their nature and characteristics, the animus

THE FIRST BAYSIDE VILLAGE DEVELOPMENT SOCIETY LIMITED RESIDENTS ASSOCIATION The Management Committee of the First Bayside Village Development Society Ltd. would like to draw Solicitors' attention again to Item 19,4th Schedule Lease of Bayside, which deals with transfer of shares of this Society. Failure by Solicitors to comply with this Item in the conveyancing of a number of sales in Bayside is viewed in a very serious light at it is the custom of the above Society to ensure that all monies owing to it are paid before any transfer is approved. Any queries regarding the above should be sent to Marie Miller, Secretary, 6 Sutton Downs, Bayside, Dublin 13. 25