The Gazette 1996

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MARCH 19W

GAZETTE

Supreme Court (Egan, Blayney and Denham jj) [1996] 1 ILRM 74 Corporation tax - Appeal to Circuit Court from determination by Appeal Commissioners - Jurisdiction of Circuit Court to avoid costs - Income Tax Act 1967, ss. 428, 429, 430

be done in respect of assessment of damages - Factors to be taken into account when determining instructions fee - Relevance of size of award - Counsel's fee - Measured by reference to what a reasonably careful and reasonably prudent solicitor would have agreed - Whether fees of architects and surveyors in respect of design of special house for plaintiff could be included in bill of costs or should be regarded as items of special damage - Whether fee of legal cost accountant for drawing up bill of costs could be allowed - Rules of the Superior Courts 1986, O. 99, rr. 10, 12, 37(22)(ii), Appendix W Inspector of Taxes v. Arida Limited Supreme Court (Egan, Blayney and Denham JJ) [1996] 1 ILRM 74 jurisdiction of Circuit Court to award costs - Inherent jurisdiction - Whether the Rules of the Circuit Court apply only to such jurisdiction as conferred on that court by the Courts of Justice Acts - Courts (Supplemental Provisions) Act 1961, s. 27(1) - Income Tax Act 1967, ss. 428(6), 429(2) - Rules of the Circuit Court 1950, 0.58, r. 1 Lord Mayor, Aldermen and Burgesses of the City of Cork v. Thomas Lynch High Court (Egan J) [1995] 2 ILRM 598 Limitation of actions - Adverse posession - Intention of local authority to use land for road widening in the future - Land enclosed and resurfaced by adjoining owner who used it as part of his garage business - Actions of adjoining owner not amounting to adverse posession as not inconsistent with intention of local authority and purposes for which local authority acquired plot - Statute of Limitations 1957, ss. 13(2)(a), 18 REAL PROPERTY

prosecution - Plaintiff severely injured in collision with obstruction on road - Delays on part of plaintiff's solicitors due to personnel changes and death of solicitor - Delay in the filing of a statement of claim - Claim by defendants that as a result of delay level of indemnity cover would be exceeded - Whether delay has been inordinate and excusable - Discretion of court as to whether balance of justice is in favour or against case proceeding - Delay on part of plaintiff's solicitors - Extent of plaintiff's personal balmeworthiness - Gravity of claim and consequences of dismissal for plaintiff - Balance of justice favoured plaintiff Decospan NV v. Benhouse Limited T/A Limerick Board Centre Supreme Court (O'Flaherty, Egan and Blayney jj) [1995] 2 ILRM 620 Discovery - Failure to comply with order for discovery - Defence and counterclaim struck out by Master of the High Court - High Court order reinstating subject to lodgment as security - Whether court had jurisdiction to impose condition as to lodgment - Rules of the Superior Courts 1986, O. 37, r. 10 Private Research Limited v. Paul Brosnan and Network Financial Services Limited High Court 1995 (McCracken J) [1996] 1 ILRM 27 Injunction - Passing off - Breach of Confidence - Breach of copyright - Application for interlocutory injunction - Whether serious issue to be tried - Adequacy of damages - Balance of convenience - Preservation of status quo not conclusive - Defendant's right to compete against plaintiff Wellcome Foundation and Ors High Court (Barron j) [1996] 1 ILRM 34 Costs - Taxation of costs - Appeal from ruling of Taxing Master - Settlement of action for personal injuries - Solicitor's instructions fee in respect of assessment of damages in personal injuries claim - Instructions fee already agreed in respect of trial on issue of liability - Whether work already done in respect of liability issue would have reduced the work to Kenneth Best v.

TRANSPORT

Merchant Shipping (Liability of Shipowners and Others) Bill 1996 This Bill, as persented by Senator Maurice Manning, aims to give the force of law to: the Convention on Limitation of Liability for Maritime Claims 1976; the Convention Relating to the Carriage of Passengers and their Luggage by Sea 1974, as amended by the Protocol thereto of 1976; and, the International Convention for the Unification of Certain Rules of Law Relating to Bills of Lading 1924 as amended by the Protocols thereto of 1968 and 1979. Road Traffic (Construction, Equipment and Use of Vehicles)(Amendment) (No. 2) Regulations 1996 (SI No. 27 of 1996) These Regulations extend by five years (until 31 March 2001) the transitional period for certain older vehicles and trailers (including loads) to comply with the maximum height limit of 4.25 metres. In the Matter of the Estate of Joseph Prendiville, Deceased High Court (Barron J) [1995] 2 ILRM 578 Will - Construction - Half-secret trust - Testator leaving property to his wife to use according to his wishes as to which she had been advised - Wishes of testator recorded in document - Acceptance by wife of the testator's wishes - Whether a secret or half- secret trust - Whether testator's son entitled to option to purchase testator's residence at reasonable valuation - Whether reference to house included the surrounding lands TRUST

TAXATION

Inspector of Taxes v. Arida Limited 4

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