The Gazette 1991

GAZETTE

JULY/AUGUST 1991

appropriate undertaking. (See page 188 of Solicitors' Hand- book).

Tuesday 1st October, 1991 10.30 a.m. RESTAURANT CERTIFICATES. 2.00 p.m. GENERAL EXEMPTIONS. The Newspaper notice need not be a full copy of the notice filed in Court, and the following is a suggested shortened notice:- THE DISTRICT COURT DUBLIN ANNUAL LICENSING COURT TAKE NOTICE that Patrick Murphy will apply at Court 33, Four Courts, Dublin 7 on 27th September, 1991 at 10.30 a.m. for confirmation of transfer of an ordinary publican's licence attached to 274 Chancery Street. Box and Cox Solicitors. The advertisement need not include the names and addresses of notice parties. This form can be adapted for other applications which require a newspaper advertisement. The object of the suggested notice is to reduce the cost of the app l i ca t i on, but of course practitioners are free to use the longer form if they wish.

USE OF EXTERNAL FAX MACHINES Solicitors who do not themselves possess fax machines occasionally may be asked to receive or send fax messages using the facilities of a fax machine in other premises. In such circumstances it is imperative that, in order to maintain the con- fidentiality of the information pass- ing, a member of the solicitor's firm attends at the fax machine to mon- itor the transmission of the message. Such arrangements should be made on an individual basis. Under no circumstances should the number of any fax machine which is not in the solicitor's office and under the direct control of the solicitor be displayed on the firm's notepaper. The Society will regard any such display or the unsupervised use of external fax machines as unpro- fessional conduct, involving as it does a serious risk of breach of client's confidentiality. • The attention of the Taxation Committee has been drawn to an article appearing in the Irish Tax Review for July 1991 by Aoife Goodman of Craig Gardner & Co. in which she suggests that an amnesty situation may exist for stamp duty in respect of instru- ments executed before 1 November 1991. If such a situation exists, these instru- ments would not be liable to penalty and interest charges. The interpretation of the provisions of Section 100 Finance Act 1991 which may bring about this situation is not one with which the Revenue Commiss- ioners agree. However, it is the Taxation Committee's opinion that there are uncertainties in the legislation and it is the Court which must be the final arbiter of any dispute arising from conflicting interpre- tations. The Revenue Commissioners will issue a Statement of Practive in August which will set out their interpretation of the Interest and Penalties Section and how various instruments will be treated within that section. A copy of this Statement of Practice will be made available to the profession as soon as it comes to hand. Taxation Committee STAMP DUTY - AMNESTY

SOLICITORS UNDERTAKINGS Certain Investment Companies have approached members of the profession seeking undertakings to support considerable borrowings from Lending Institutions where the Solicitors Undertaking, indicates adequate collateral and security (which is stated to be unencum- bered) to back such undertakings and bo r r owi ngs, wh i ch it is indicated are under the control and supervision of the solicitor con- cerned. Inducements for giving such Undertakings are very often con- siderably large and very tempting to the unwary. Solicitors should not give such Undertakings unless they are absolutely certain that such col- lateral is evidently available, clearly unencumbered and is and will remain under the personal control and supervision of the solicitor concerned. The letter of Undertaking drafted by such companies requires the solicitor to certify membership of the Solicitors Mutual Defence Fund. Practitioners will be aware that the SMDF indemnity is limited to £250,000 in respect of each claim by a member. • ANNUAL LICENSING COURT The Annual Licensing Court for the Dublin Metropolitan District will be held at Court No. 33 on the second floor of the Chancery Place wing directly over the porter's office as follows:- Thursday 26th September, 1991 10.30 a.m. CLUB RENEWALS. 2 . 00 p.m. OBJECTIONS TO PUBLICANS' LICENCES. Friday 27 th September, 1991 10.30 a.m. CONFIRMATION OF TRANSFER. Monday 30th September, 1991 10.30 a.m. DANCE LICENCES. 2.00 p.m. MUSIC AND SINGING LICENCES.

Incorporated Law Society of Ireland

CONSULTATION ROOMS Four Courts

With effect from 1 September, 1991 the cost of hiring a Consultation Room will be £20 per hour or part of an hour.

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