The Gazette 1994

GAZETTE

M W H

APRIL 1994

P R A C T

I C

N O T E S

taking the Professional Course. The disc and workbook are now available to solicitors. To run the programme, you need an IBM compatible computer with a 3/2" disc drive and a mouse. The programme is correct as at June 1993 and will be revised as soon as the Finance Act, 1994 is passed to take account of the changes introduced by that Act. If you would like a copy of the course disc and workbook, write to the Law School enclosing £10.00 to cover expenses. • I SEL 2 1 s t A n n i v e r s a ry C o n f e r e n ce The Irish Society for European Law is the longest-established society in Ireland for the study of all aspects of European law. It holds meetings regularly and publishes The Irish Journal of European Law. The Society was founded in 1973. This year, to mark its 21st anniversary, the Society will be holding a one-day conference at the Hotel Conrad Hilton in Dublin on 23 April, 1994, to discuss the theme "Ireland and European Union Law: The First Twenty One-Years". The key-note paper will be delivered by Judge John Murray of the European Court of Justice. Other speakers will include Judge Brian Walsh , Professor Bryan McMahon and Finbarr Murphy. The morning session will be chaired by Judge Thomas F. O'Higgins. Further details may be had from either Vincent Power (Chairman of the Irish Society) at A & L Goodbody, Dublin (01 -6613311) or Jean Fitzpatrick, Telecom Eireann, Solicitor's Office (01 -6714444, ext 5929). •

New Licence Duty For Pubs Should it be Apportioned?

Family Law and Legal Aid Committee

The Conveyancing Committee received queries from time to time as to whether in particular circumstances it was appropriate that the licence duty chargeable for a public licence should be apportioned as an outgoing. In each case the opinion of the Committee was that it should not. In these cases the Committee's view was strongly influenced by the fact that sales were of a pub business as a going concern. Up to now licence duty was not substantial enough to generate too much contention but, currently, the duty ranges from £200 to £3,000 depending on the turnover. The Committee has decided as a matter of principle that it is not appropriate that licence duty be apportioned and the next edition of the contract will have a clause in the general conditions providing accordingly. In the meantime, the Committee suggests that purchasers might like to add a special condition to a contract for the purchase of a pub making it clear beyond all doubt that the licence duty will not be apportioned. This might save time and trouble at a later stage.

The Family Law and Legal Aid Committee would be interested in hearing from solicitors who have queries, information or details of recent cases which would be of interest to .practitioners in this area. Correspondence should be addressed to the Secretary of the Committee, Linda Kirwan, Solicitor, Law Society, Blackhall Place, Dublin 7.

Family Law and Legal Aid Committee

Possession Prior to Closing

As a matter of convenience to both parties a vendor may agree with a purchaser to allow the purchaser into possession prior to the closing date on condition that the purchaser signs a caretaker's agreement and places the balance of the purchase money in a joint deposit account in the names of the vendor's and purchaser's solicitors. This is most common where a closing document is not immediately available. The solicitors for both vendor and purchaser should, before possession is taken, be satisfied that the outstanding document will ultimately become available. It is very unwise to allow a purchaser into possession in circumstances where there is an outstanding item which may not become available. In such circumstances both vendor and purchaser should be advised clearly as to the dangers.

Conveyancing

Committee

Capital Acquisitions Tax - Computer Assisted Learning

The Law School has developed a Computer Assisted Learning course to teach the basic principles of Capital Acquisitions Tax. It is now being used in the Law School by apprentices

Both parties should also be advised of the insurance risk implications.

Conveyancing

Committee

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