The Gazette 1994

GAZETTE

P R A C T I C E

N O T E S

MWH JUNE1994

McGrail -v- Ruane [1989 ILRM 498] Barron J\ overruled.

the Registrar of Titles now requires a certificate of discharge in respect of Capital Acquisitions Tax before application for registration based on possession can be effected.

Residential Property Tax - Certificate of Clearance The Revenue Commissioners have confirmed that where a contract for saLe is executed prior to the 1994 Finance Act, a certificate of clearance from Residential Property Tax is only required if the old exemption limit of £91,000 is exceeded. The new exemption limit of £75,000 will only apply to contracts executed on or after the passing of the 1994 Finance Act (i.e. 23 May 1994).

(Blayney J. with Finlay C.J. and Egan J. concurring)

Criminal Law Committee

Taxation Committee

Caution on Database Directories

Irish Shipping Limited (Payments to Former Employees) Act, 1994

Members of the profession are advised to exercise caution if approached by firms offering an electronic and multi- media advertising facility whereby a solicitor would be placed on a database that would be accessed by users of legal services. Following communications with the Law Society by practitioners who were not satisfied with the services provided, the Society recommends that members of the profession should check very carefully the bona fides of any firm which approaches them offering such a service. The typical approach of such a firm is to contact the solicitor, seeking an appointment the following day and stating that the solicitor has been recommended by their bank. The firm assures the solicitor that he or she would obtain a large number of referrals of business by subscribing to the service, particularly from persons wishing to relocate in Ireland. Some firms may request immediate payment of a subscription fee for the first year's membership of the service. If members have further queries on this matter, please contact: Cillian MacDomhnaill, Finance and Administration Executive, at the Law Society.

The Act provides for the payment of a lump sum to persons or their personal representatives who were employed for not less than 104 weeks which was a period of continuous employment (within the meaning of Sch.3 Redundancy Payment Act, 1967) and continued to be so employed until 14 November, 1984. The lump sum is an amount equal to three weeks' pay per year of service subject to a maximum of £50,000 per former employee. Application for this lump sum must be made within 12 months of the enactment of the Act, which was 3 May, 1994.

Taxation Committee

Statement of Practice on Revenue Powers

The Revenue Commissioners have issued a Statement of Practice on the exercise of statutory powers by Revenue Officials ranging from normal verification to non-routine powers such as search, detention, seizure, entry to private residence on foot of court order/search warrant and ultimately arrest. Copies are available from the Revenue Press Office, Dublin Castle, Dublin 2.

Parliamentary

Committee

Recent Judgments

Taxation Committee

D.P.P. -v- WilliamLogan (Supreme Court 12 May 1994)

Section 146 Finance Act

A prosecution in the District Court for an assault contrary to common law under section 42 of the Offences Against the Person Act, 1861 and section 11 of the Criminal Justice Act, 1951 is not a complaint in respect of an indictable offence and, therefore, it must be initiated within

When dealing with the estates of deceased persons, practitioners should pay particular attention to ensure that all documents are adequately stamped. This applies in particular where there may be deeds of family arrangement or where a person is purchasing property from the estate. Practitioners should also note the provisions of section 146 of the Finance Act, 1994 which provides that

six months from the date of the alleged offence, as required by s. 10(4) Petty Sessions (Ireland) Act, 1851.

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