The Gazette 1993

APRIL. 1993

GAZETTE

B O OK

R E V

W

one digit differentiating them.

comprehensive list is a useful compilation for reference purposes. There has also been an increase in the number of cases cited and, while few Irish cases appear, it may well be a consequence of the new statutory provisions that the courts will have to settle hard cases in the future. As before, the book is extremely well laid out and easy to read. If there is one criticism to be made it would be that the printing of the earlier edition by Folens was superior. The two chapters most affected by changes in the law are chapter 3 oh "Administration" and chapter 7 on "Imposed Duties." References throughout to the principal two Acts constantly cause the reader to look twice, as there is exactly one hundred years between them and thus only

Law of Stamp Duty

The most noticeable changes are illustrated in the introduction of new terms eg "assessment" and "accountable persons"; "amnesty" and "anti avoidance". Further new features include fines and penalties, imposed duties, the consequence of undervalue. If the 1984 edition was an important book, this one will become an essential reference book for all conveyancers and, while it is not evident from reading as to the retail price of the book, it must be assumed that it exceeds somewhat the fifteen percent increase in volume contained over the first edition and well worth every penny. •

(Second edition), By Michael O'Connor and Patrick S Cahill, Published by the Institute of Taxation. The first edition of this book was written in 1984. At that time revenue returns from stamp duty came to about £19,000,000. In 1992 that figure had risen to £250,000,000. This tax has clearly become an important source of revenue for the Government. To give it the profile commensurate with its status the tax became mandatory on the 1 November, 1991. Since that date it could be said that UK text books are now of limited value. This edition includes a table of statutes not provided previously. This

Justin McKenna

from Butterworths

Adoption Law and Practice by Kerry O 'Haiioran Taxation of Estates: The Law in Ireland byJ.M. O'Catlaghan Butterworth Ireland VAT Acts 1992-93 Editor: A/an Moore. Consultant Editor: James D.Somers

Hard cover 1 £40.00 Soft cover £39.50 Soft cover £40.00

A complete

handbook

of Irish VA T legislation

and EC

directives.

Extensive

annotations

include both Irish and European case law.

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