The Gazette 1985

G A Z E T TE

J A N U A R Y / F E B R U A RY 1985

BOOK REVIEWS

INTER COMPANY COMPARISONS Company Office Searches *

Irish Current Law Statutes Annotated — Sweet & Maxwell 1984. Loose-Leaf. £150 Stg. (with full service to include all 1984 Acts issued). The publication of Irish Current Law Statutes Annotated is a most welcome venture which if the high standard of its UK equivalent is maintained would be of enormous assistance to the profession in Ireland. The way in which Irish legislation is amended piece-meal, often in legislation whose title bears little relation to the title borne by the original Act creates serious dangers for practi- tioners. The recent amendment for the second time of the 1977 Planning Regulations which were supposed to be comprehensive has made the ascertainment of the Law in this area which affects every property in the State extremely difficult. This is a fairly typical example of the problems which face the practitioner. The first portion of the first volume for 1984 contains 10 Public General Acts. Of these the Landlord and Tenant (Amendment) Act 1984 and the sections of the Finance Act 1984 making changes in capital taxation legislation are those likely to be of greatest concern to practitioners. It is therefore disappointing to find that some criticism must be offered of the notes which have been provided for the Legislation. In the case of the Land- lord & Tenant Act the criticism is somewhat of a minor nature in that the author is perhaps too kind in some of his comments on the legislation, particularly where he describes as "improvements" what are in fact remedial amendments made necessary by failure to plan the original Bill properly. More serious criticism arises in relation to the Finance Act where the example given at Page 9-103 Paragraph 3 of the Section dealing with Capital Acquisitions Tax could be regarded as misleading. Certainly the example illustrated does not avoid ambiguity. Admittedly this is a particularly difficult area of the Law but it is one where an error in conveying information to practitioners could have very serious results. The work, which is in loose-leaf form gives the complete text of the Act with a general introductory note and section by section comments on the most important Acts. It is intended that as Legislation is interpreted the service will be updated by amended annotations. In spite of the minor reservations expressed above a warm welcome should be given to the project by practitioners. • John F. Buckley The Limitation of Actions in the Republic of Ireland by James C. Brady and Tony Kerr. The Incorporated Law Society of Ireland, 1984. Price £10.00. This is a most useful little book and, as Mr. Justice Henchy says in his Foreword, it fills a long-felt want. Once again, the Incorporated Law Society of Ireland are to be congratulated on their enterprise. How much the Irish legal community owes to the energy of the Society's Publications Committee over the past 15 years! The law of limitation of actions is, of course, statute- based and most of the book concentrates on the provisions of the Statute of Limitations, 1957 (the text of

Document Registration * Miscellaneous Searches * Company Seals * Company Registers * Share Certificates * Copies of Statutory Documents *

Contact UN for all your Company Requirements

We .lie Mln.ileil next lo the Companies Rettisii.uion Oil ice aiul .enaianiee a pioinpl elheieni A eompel nn e seuiee

Inter Company Comparisons Limited 17 Dame Street, Dublin 2 Telephone: 716477 Telex: 24888 (DDE.) 165

which is reproduced as subsequently amended at the end of the Book). The authors have obviously dealt with the not inconsiderable case-law on that Statute, but they have also, to their credit, drawn on comparative material from other parts of the world, particularly the U.K., Canada, Australia and New Zealand. Controversial issues are discussed in some detail, e.g., the "latent damage" muddle which has caused so much trouble in various parts of the world. A most interesting chapter on the relationship between equitable jurisdiction and lapse of time has been included. A reading of these parts of the book makes one appreciate how much the authors have packed into 124 pages of text. The authors have also found room to draw attention to difficult points. Thus they refer their readers to Kenny J.'s linking of the doctrine of equitable estoppel and adverse possession in Cullcn -v- Cullen [1962] I.R. 268, a link that was adopted subsequently by Finlay P. in McMahon - vKerry County Council [1981 ] l.L.R.M. 419. One suspects that the authors would have liked to pursue what they refer to as the "many interesting questions which arise," but they were obviously circumscribed by the limitations of space. In summary, the book should be welcomed as a splendid addition to the expanding legal literature of Ireland. It contains the usual reference tables and a good index. J.C.W. Wylie

23