The Gazette 1995

C.AXHTTH

DHCLMBHR IW.5

P R A C T I C E

N O T E S

Compensation Fund Payments Out - November, 1995 The following claim amounts were admitted by the Compensation Fund Committee and approved for payment by the Council at its meeting in November 1995.

New Circuit Court Rules

VAT Commentary

Appendix 3 (para 5) of the VAT Commentary outlines the tax treatment of pre-payments for services where the service itself may not be completed until a later date viz. S I 9 (2) of the Act requires that VAT must be accounted for on the pre-payment where it is lodged to the solicitor's office account. However, this situation does not arise for solicitors as the Solicitors' Accounting Regulations require that pre-payments (e.g. retainers, counsel's fees etc.) be lodged to client account until the costs have become properly due by reason of the relevant work or professional commitment having been rendered.

Statutory Instrument no. 216/95 effective since I October 1995.

Lodgements:

Solicitors should note that the new Rules provide that a lodgement may be increased once up to at least 8 weeks before: (a) the hearing date mentioned in the Notice of Trial, in the Dublin Circuit. (b) the date on which the case is first due to be heard, in Circuits outside Dublin.

I R£

Michael Dunne ,

l,760.00

63/65 Main Street, Black rock, Co. Dublin.

1.760.00

Taxation

Commit/ec

Litigation

Committee

Oristown Kells Count Meath Telephone 046 54211 James McAleese BA, HDE (Cambridge), DCG (UCD), Chartered Member of the Institute of Guidance Counsellors Vocational / Rehabilitation Assessment of Employment Prospects of Personal Injury Claimants.

IRISH KIDNEY ASSOCIATION Donor House,

156 Pembroke Road, Ballsbridge, Dublin 4. Tel: 01 -668 9788/9 Fax: 01 - 668 3820

The Irish Kidney Association was formed in 1978 to: 1. Promote the general welfare of persons suffering kidney failure - financial and psychological. 2. To give advice and guidance to parents and relatives. 3. To arrange lectures, conferences and meetings pertaining to kidney disease. 4. To support research projects into the causes and effects of inherited disorders and kidney failure. 5. To print and distribute the Multi-Organ Donor Card and actively promote public awareness of organ failure. R E M E M B E R US WH E N MA K I NG A W I L L ! C'erlilied by the Revenue Commissioners as a charily: 6327 OUR FINANCIAL ASSISTANCE IS NATIONWIDE

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