The Gazette 1991

i SEPTEMBER 1991

GAZETTE

please contact the undersigned as soon as possible. O'Donovan & Cowen, Solicitors, William Street,

situations, continues to grow. Thank you again for your support and we hope to be able to rely on your continued support in the future.

Correspondence

(Cont'd from p. 293)

Re: Solicitors' Voluntary Subscription for the Free Legal Advice Centres Dear Sir, Through the courtesy of your letters page I would like to express my sincere thanks, on behalf of the Free Legal Advice Centres, to the many solicitors who contributed most generously to the voluntary subscription for the support of FLAC. FLAC has always depended on the goodwill and support of the legal profession in order to continue our work of providing legal advice to people who would otherwise be unable to obtain such assistance. FLAC receives no funding from the Department of Justice and we are dependent on the charitable support of the legal profession and the general public for our survival. This voluntary subscription is a tangible expression of the pro- fession's commitment to FLAC's work. Unfortunately, the need for our services remains just as great as ever and the number of people who contact us, often in difficult family Practice Notes (Cont'd from p. 267) The CAT/Estate Duty Am- nesty ends on 30th September after which time a more rigorous enforcement proce- dure will be utilised e.g. use of Revenue Sheriffs, Powers of Attachment etc. If there are any cases falling wi t h in the Amnesty pro- visions which still have not been dealt with they should be brought to the Revenue Commissioners attention as quickly as possible, before 30th September. CAPITAL TAX AMNESTY

Tullamore, Ca Offely. Ref: 288/84/NB.

Yours sincerely,

Iseult 0 lyialley, Chairperson, FLAC.

BARRY, ROBERT, deceased late of St. Joseph's Hospital, Limerick and St. Cammillus' Hospital, Limerick - Would anybody having knowledge of the execution of aWill by Robert Barry who died on the 6th July, 1988, or knowing the identity of any of his next-of-kin, please contact Leahy & O'Sullivan, Solicitors, Mount Kennett House, Henry Street, Limerick. Phone: (061) 315100 (REF: POB). GEARY, FRANCIS EDWARD, late of 4 The Park, Smith's Street, Charleville, Co. Cork. Will anybody having knowledge of the whereabouts of a Will of the above named deceased, who died on the 13 November, 1989, please contact Nagle & McCarthy, Solicitors, Buttevant, Co. Cork. Tel: (022) 23208. SOLICITOR lengthy experience in Conveyancing, Court Work, Litigation, Probate and Administration, seeks part-time position preferably in Dublin area. Tel: post qualification experience in Civil Litigation with city firm seeks position in Dublin. Box Na 71. Miscellaneous FOR SALE: Full seven-day Rural Pub Licence. Inquiries to:- Downing Courtney & Larkin, Solicitors, 84 New Street, Killarney, Co. Kerry. (Ref. LC) (064) 31061. FOR SALE: Ordinary Seven Day Publican's Licenca Midlands area. Reply Box No. 70. RORY P. BENVILLE, Solicitor, has commenced practice under the style of Rory P. Benville & Ca, at 93 Main Street, Bray, Ca Wicklow. Tel: (01) 2864994. SOLICITORS in Cork City with excellent practice have accommodation for a firm or sole practitioner, preferably with a commercial and conveyancing practice, to share with a view to amalgamation. Excellent address with secure tenure. Box Na 72. retired, (045) 97422. SOLICITOR, 3 years' Employment

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LAW SOCIETY TO EXHIBIT AT PLOUGHING CHAMPIONSHIPS

The Law Society is taking an Exhibition Stand at the National Ploughing Championships that take place in Crecora, Co. Limerick from 8-10 October, 1991. The PR Committee is organising a panel of volunteers to 'man' the stand over the three days. The assistance of members of the profession in the region would be gratefully accepted. If you would be prepared to offer an hour or two of your time, please contact Barbara Cahalane, Public Relations Executive, at the Law Society (01) 710711. • INHERITANCE TAKEN BY PARENTS FROM THEIR CHILDREN The Finance Act, 1991 (Section 116) introduced an important relief whereby the class threshold of £150,000 (index linked since 1990) is to be applied to inheritances taken by parents f r om their children. The relief does not apply to limited interests or gifts. The relief is retrospective to 2 June, 1982. Where tax is refunded it will be paid without interest. The tax will ndt be repaid auto- matically. It must be claimed by writing a letter to the Capital Taxes Branch of the Revenue Commis- sioners requesting a refund.

Taxation

Committee

Taxation

Committee • 295