The Gazette 1981

GAZETTE

APRIL 1981

CENTRAL CRIMINAL COURT LISTINGS Practice memorandum from the President of the High Court on the procedure for the listing of cases before the Central Criminal Court. In a practice memorandum recently issued by the President of the High Court, Mr. Justice Finlay, there was set out a new system for listing of cases before the Central Criminal Court. The system was put into practice initially on an experimental basis until 16th March 1981 but will now continue until further notice. The full text of the President's practice memorandum is as follows: Central Criminal Court Listing In an attempt to maintain a balance in the listing of cases for trial by the Central Criminal Court between the absolute necessity that the Court should, if possible, be occupied on each day for the disposal of cases which arises from the state of the arrears and the desirability of reducing the inconvenience to witnesses, practitioners and the accused from multiple listing and the consequent ad- journment of cases at the last minute, I am introducing a new method of listing On an experimental basis between now and the week commencing the 16th of March. The system will be as follows: 1. Not more than one case per Judge will be listed on each day and where predictably lengthy cases are listed before any particular Judge a listing may not occur for some days afterwards. 2. In addition however there will be a stand-by list of shorter cases listed for each week. 3. On Thursday morning of each week at 10.30 there will be a call-over of the succeeding week's work for the Central Criminal Court consisting of the listed cases and the stand-by cases. 4. The Solicitor or Counsel acting on behalf of the Director of Public Prosecutions and the Solicitor or Counsel acting on behalf of the accused in each case, that is to say, both the listed cases and the stand-by cases must be present at the calling-over of that list and be in a position to assure the Court that any case contained in either of those two lists is ready to go on the following week. 5. Any accused person on bail must attend at 10.30 on the Thursday before the week in which his case is either listed or contained in a stand-by list'and failure to attend on that occasion will be regarded by the Court as a breach of his bail bond and a bench warrant will be issued unless his failure is explained or excused. 6. It follows from this that it is one of the obligations of the Solicitor retained by an accused person who is on bail specifically to warn his client of the necessity from time to time to attend not only on the date fixed for the trial but at the call-over of the list on a Thursday as well.

INCOME TAX Duty of Solicitors to Account for interest paid to clients Section 176 of the Income Tax Act 1967 imposes on (inter alia) Solicitors an obligation, whenever required to do so by any general or particular notice, to prepare and deliver within whatever time limit may be stated a list containing particulars of income, profits or gains arising from any of the sources mentioned in the Act, together with the name and address of every person to whom the same shall belong. Section 500 of the Act prescribes the penalties for failure to deliver returns. In conjunction with the Revenue Commissioners, the Society agreed upon a simplified procedure for the delivery to the Revenue of the minimum required information and the appropriate forms, known as Form 8.2 (R) Solicitor, were made available, bound into large flat books for ease of use. In a letter to the Society dated 2nd December 1977 the Revenue Commissioners advised the Society that it was their intention to consider the institution of proceedings against solicitors who failed to carry out the agreed procedure. The Revenue Commissioners have again raised this matter and have pointed to the continuing failure of some firms of Solicitors to comply with statutory notices issued to them under Section 176 of the Act. It is now pointed out that in the Dublin area alone, there are 122 cases in which statutory notices remain uncomplied with for 1975/76 or for any subsequent year. The Revenue Commissioners have stated that it is proposed to take action in a number of cases to recover the penalties provided by Section 500 of the Act.

CERTIFICATES OF VALUATION

The Society has communicated to the Land Registry complaints received from Bar Associations over the increase in fees charged by local authorities for Certificates of Valuation from 2 | p to £2.00. The Land Registry has informed the Society that, under the Land Registration Fees Order, 1980, fees which were formerly assessed on the valuation of property became flat fees, Certificates of Valuation are no longer required in connection with the assessment of Land Regiatry fees. The Society has also written to the Revenue Commissioners querying the continued need for Certificates of Valuation and awaits a reply.

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