The Gazette 1993

VOL.

87

NO.

2

JULY/AUGUST 1993

Southern Law Association, West Cork Bar Association and from Louth, Tipperary and Dublin, spoke in favour of the motion and praised the work of the Taxation Committee. One of these speakers said that solicitors knew when to fight and when to settle and, having put up a good fight on this issue, it was now time to settle. A speaker from Dublin supported "the realistic, practical approach" taken by the Taxation Committee. The speaker asked whether there had been any concessions sought by the Society which were not obtained. The Chairman of the Taxation Committee confirmed that nearly all concessions sought had been obtained except on some minor points. A member of the profession expressed doubt about the status of "assurances" from the Revenue Commissioners about confidentiality and their assurances than an inadvertent error would not trigger an audit. He asked if the Society was sufficiently confident in the assurances of the Revenue Commissioners that, in the event the assurances did not stand up, it would be prepared to back any solicitor who was prosecuted for refusing to divulge confidential client information. Another solicitor expressed concern that the assurances about confidentiality had not been written into the Act and felt that the profession should not cease to oppose the legislation until such time as the Finance Act, 1992 was amended to include a provision which explicitly secured confidentiality. The President of the Society stated his view that the Status of Assurances on Confidentiality

assurances from the Revenue Com- j missioners could be relied upon and, if the Revenue Commissioners looked for more information than had been agreed, then the Society would support any solicitor who resisted such a move. A number of speakers were critical of the motion and argued that the profession should continue to oppose the legislation. One practitioner from | Dublin said that he felt betrayed. The legislation breached the fundamental principle which distinguished solicitors from other professions which was solicitor/client confidentiality. Solicitors had always stood alone and had always upheld total confidentiality. He said support for the motion would be tanta- mount to voting to hand over confidential information about clients to the Revenue Commissioners. The President of the DSBA said he had very strong reservations about complying with the legislation. A past President of the Society said it was unfair to talk of betrayal. He said he believed the reporting requirements would not impinge on the solicitor/client relationship, provided that the client was made aware of the situation. He had never known the Revenue Commissioners to renege or back track on an assurance given in Reservations

information on the legislation from the Law Society. A solicitor from Sligo j stated that such guidance was essential i because complying with the legislation J would bring about a unilateral change in the contractual nature of the solicitor/client relationship and clients should be notified about this. He, and a number of other speakers, expressed the view that more information about discussions with the Revenue Commissioners should have been circulated to the profession before the meeting. The Chairman of the Taxation Committee, Frank Daly, assured those present that the Society would supply a briefing document. j

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Motion passed

Following the discussion, a substantial majority of those present voted in favour of the motion:-

"that having regard to the legal advice obtained by the Society in relation to the provisions of Part VII of the Finance Act, 1992, and to the j outcome of discussions with the | Revenue Commissioners on this j matter and in particular to the i undertakings and assurances given by the Revenue on the question of |

solicitor/client confidentiality and the practice concessions obtained by the Society for the

benefit of the profession, this Special General Meeting sees no sustainable basis upon which the Society can continue to oppose the reporting

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negotiations.

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requirements in Part VII of

Participants at the meeting also raised a number of practical queries about how the concessions would be applied and expressed the desire to receive detailed

the Act."

Barbara Cahalane

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Doyle Court Reporters Principal: Álne O'Farrell

Court and Conference Verbatim Reporting Specialists in Overnight Transcription - Personal Injury Judgements Trinity and Michaelmas Terms 1992 - Now Ready Consultation Room Available 2, Arran Quay, Dublin 7. Tel: 8722833 or 2862097 (Alloc Hours) Fax: 8724486

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Mary McKeon since 1954 Congratulatsions to our reporters, Mary McKeon and Mark Mac Artain who have recently passed the Registered Professional Reporter exam. Together with their colleagues, Mary O'Sullivan and Tina Kenny, they are the only people in Ireland who have achieved this standard which involves writing at a speed of 225 words per minute. Mark McArtain F^ccííence in Sporting

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