The Gazette 1993

GAZETTE

SEPTEMBER 1993

dismissal claim, payment over of monies awarded by the Employment Appeals Tribunal or by a Court or an ex gratia redundancy payment. No such guidance is available here. The Unfair Dismissals Act has exercised practitioners more than any other aspect of employment law. Dr. Forde's treatment of the Act is disappointing, consisting of a mere ten pages although the topic is touched on throughout the book. His specific treatment is untidy and lacks proper construction as does his treatment of redundancy in relation to which the publishers might like to correct an unfortunate mistake in the In addition to the chapters mentioned, there is a chapter on Transnational Employment and an Appendix containing a precedent for standard terms and conditions of employment and an executive employment agreement. Unfortunately neither is fully explained in which event I fear adoption of them as precedents may lead to all sorts of difficulty. Finally, there is an Appendix consisting of Statutes and Regulations and extracts therefrom which will be very useful. This book is a curate's egg. It is worth having for the topics that are well treated and unavailable elsewhere but overall it is disappointing. Gary Byrne Butterworths (Ireland) 1993. Tax Guide edited by Susan Keegan , 953 pp softback £43.00. Tax Acts edited by Alan Moore , 2154 pp, softback, £53.00. Until the introduction of capital taxation in the early 1970s the prevailing view within the legal profession was that if any business client wished to seek advice in relation to tax law then that client was best served by getting in touch with one of the major firms in Dublin. However, with the introduction of capital taxation in the mid 1970s the necessity for every practitioner to acquaint himself with the implications of formula given for calculation of statutory redundancy entitlement. Tax Guide 1992-1993 and Tax Acts 1992-1993

I At the launch of Butterworth (Ireland) Tax Acts, 1992/93 and Butterworth (Ireland) Tax Guide 1992/93 were l-r: Gerard Coakley, General Manager and Paul Brown, Managing Director of Butterworth (Ireland) with Dr. Miriam Herderman O 'Brien, Chairperson of the Foundationfor Fiscal Studies at Trinity College Dublin, who launched the books. the new Capital Acquisitions Tax

Gains Tax, Capital Acquisitions Tax, Value Added Tax, Stamp Duties, Residential Property Tax, and Employers' PAYE/PRSI. Any informa- tion that the practitioner needs to know about tax is contained in this Guide. The setting out of rates and allowances at the beginning of the Tax Guide is welcome, though it is a pity that these are not listed in the contents. Nonethe- less, for the first time, the practitioner has easy access to all the relevant tables in relation to rates, allowances etc., not only in respect of Income Tax but also PRSI rates, Corporation Tax rates, Capital Tax rates, Capital Gains Tax indexation factor from 1982 to 1993, Capital Acquisitions Tax rates, and in particular the rates in relation to taxable gifts and taxable inheritances. j The examples given in the computation section of the Income Tax chapter are very easy to follow and it will most certainly help the practitioner to advise his clients in relation to straightforward income tax queries. It will also enable the practitioner to obtain the necessary information if further research is needed in order to properly advise the client as to his potential tax liabilities. i Aside from the few typographical errors | which are contained in both books, Butterworths are most certainly to be congratulated on their initiative in publishing both these publications as they are, I believe, essential to every practice and a most worthwhile addition to the library.

legislation became an integral part of legal studies and ongoing legal educa- I tion. Today there are very few legal transactions that do not incur a possible tax liability of one kind or another, consequently the need for solicitors to keep themselves abreast with develop- ments in tax law such as legislation repeals as enacted by every Finance Act is an integral part of legal practice today, j For that reason, two books published in I this field will be of assistance and they are the Butterworths Tax Acts 1992-1993 and Tax Guide 1992-1993. quite clearly sets out all the relevant taxation legislation commencing with the Provisional Collection of Taxes Act, 1927, the Finance Act, 1928 and then proceeding to the Income Tax Act, 1967 and each succeeding piece of legislation that affects taxation. The inclusion of the Interpretation Act, 1937 is of great assistance. I For the first time a practitioner can now have readily available all the relevant taxation legislation that affects every j aspect of his practice from day to day. i This is particularly relevant to the rural practitioner who will no longer find it necessary to have to get in touch with his own accountant in order to properly advise his client. j It is also necessary for the practitioner to have to hand the Tax Guide 1922-1993. This publication deals with 1 Income Tax, Corporation Tax, Capital The Tax Acts 1992-1993 is without doubt a very welcome publication and it

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