The Gazette 1994

APRIL 1994

GAZETTE

I r i sh S o l i c i t or A d m i t t e d t o M a s t e r s P r o g r a mme a t Y a l e

6. Section 206 Income Tax Act, 1967.

7. Wilkie VIRC- 32 TC 495 and The Interpretation Act, 1937. In practice the Revenue appear to work on a 183 Day Rule.

The Law Department at Yale is considered to be the best in America and beats Harvard because its classes are so small and select. There are 24 places on the masters programme. Yale receives over 500 applications from over 70 countries worldwide for the placements. Graduates from this programme obtain top posts not only in the private legal sphere in America but also in public service. Readers of the Gazette will no doubt be pleased to note that Anne Neary of Rathgar, Dublin 6, has achieved a place on the Masters Programme in Yale University for 1994. Anne was a member of the Council of the Law Society for five years and a member of the Council of the Dublin Solicitors Bar Association for the previous five years. In considering her application for the programme the Law Faculty in Yale took into account some of her achievements while working as a practitioner in Ireland. Part IX of the Consumer Credit Bill of 1994 was included due to Anne's intensive lobbying on behalf of mortgage holders in the country. She brought a Section 31 case to Strasbourg. Although she was not successful, the case is regarded as being persuasive in so far as the Government did not renew the ministerial order in 1994. Anne also took the first cases under the Enforcement of Judgement legislation through to the Supreme Court. She drafted the first agreement under the European Economic Interest Grouping Directive in Ireland and acted for the NUJ, SIPTU and the Irish Print Union in various cases which established new judicial precedents in the area of trade union law. She is now resident in the US and married to Conor Farren , Psychiatrist and has recently become a mother. Her only regret as she now embarks on a new career is that she had to sell her practice in Dublin which she ran

8. IRC v Lysaght - 13 TC 511.

9. IRC v Leverne - 13 TC 486.

10. This remittance concession does not apply to employment in the UK, but an Irish domiciled individual can avail of the relief under section 4 Finance Act, 1989. 11. This is subject to the provisions of double tax treaties which may allow

for a credit for tax borne abroad. Each treaty should be considered separately in this regard as there may be subtle differences.

Anne Neary

12. Section 200, Income Tax Act, 1967.

C L A S P F u nd R a i s i ng W a l k CLASP (Concerned Lawyers Association for the Alleviation of Social Problems) is holding its annual fund raising walk on Sunday 15 May 1994, at Roundwood, Co. Wicklow. The Association is looking for participants and sponsors. Murrough O'Rourke, Solicitor, the current Chairman of CLASP, says the walk should be a very pleasant occasion and will be approximately six miles long through the wooded lands around the reservoir with a one hour lunch break half-way through the walk. Those who would like to participate in the walk, or to offer sponsorship, should contact Murrough O'Rourke at 4 Arran Quay, Dublin 7 or Rita Walsh BL, Law Library, Four Courts, Dublin 7. New Members sought CLASP is also seeking new members in order to broaden its activities and fund raising efforts. The annual membership subscription is £10 and all applicants for membership should send their subscription and details of name, address and telephone number to Murrough O'Rourke or Rita Walsh at the addresses listed above. •

13. Section 153, Income Tax, 1967. It should be noted a non-resident without this relieving section would receive no personal allowances. 14. Section 4, CGT Act, 1975 allows various relief to individuals similar to the reliefs in the case of Income Tax. See also section 170 and 120 Income Tax Act, 1967. 15. Section 6, sub-section (l)(a) CATA, 1976. 17. The refund is repayable by virtue of our double taxation treaty with the UK. 18. UK employment is covered in the Tax Treaty. 19. There must be a specified official pursuant to Article VI of Schedule 4 or Diplomatic Relations and Immunities Act, 1967. 16. Section 122 for gifts and section 124 for inheritances.

20. Section 153, Income Tax Act, 1967.

*Richard Grogan, Solicitor, is a partner in the firm of Rowan & Co. Solicitors, Dublin.

for eleven years. Justin McKenna

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