The Gazette 1984

GAZETTE

JULY/AUGIJST

198

Practice Notes

For Your Diary . . . 3/7 September, 1984. International Bar Association 20th Biennial Conference. Programmes available from Margaret Byrne at the Law Society, Blackhall Place, Dublin 7 or from the IBA. 2 Harewood Place, London W1R 9HB. 14 September 1984. Solicitors' Golfing Society. Captain's Prize, 1984. Dundalk Golf Club. 17/19 September, 1984. Intensive Course on Planning Law. Centre for Environmental Studies, Law School, Trinity College, Dublin 2. Course Fee: £150.00 per person. Enquiries to Dr. Yvonne Scannell at 772941 (ext. 1997 or 1125).

Companies Registration Office — New Company File Covers On about 20 June 1984, this office started to use a new type of company file cover, in A4 size, which will be used for all companies incorporated after the changeover. Accordingly, when the proposed new cover comes into use, documents of a size larger than A4 will no longer be accepted for registration. Most documents presented for registration are supplied by this office and will be in A4 format. This notice, therefore, applies mostly to Memoranda and Articles of Association and copies of resolutions. The co-operation of those preparing such documents will be appreciated. • Vat — Agricultural Land Following on correspondence and discussion with the Value Added Tax Branch, Office of the Revenue Commissioners, the following definition has been agreed. "In the practical administration of the 5 per cent rate of VAT on legal services directly related to agricultural land, the term 'agricultural land' can be taken to mean farm land, parkland, bogland and the like. Farm buildings including glasshouses are excluded. As a general but not invariable rule, residential buildings are excluded unless:— (i) the buildings have been used exclusively for residential purposes by the owner or occupier of the land; and (ii) the area of the land being disposed of is 10 acres or more. User at the time of disposal is the main criterion." The foregoing definition will be operated on a trial basis for a year or so. The Inspector of Taxes should be consulted in doubtful cases. •

EMPLOYMENT REGISTER

Members are reminded that the Society maintains an Employment Register for Solicitors. Those seeking employment and those Offices with posts to be filled are invited to contact The Education Officer, Ms. Jean Sheppard, The Law Society, Blackhall Place, Dublin, 7.

Incorporated Law Society of Ireland

CONTINUING LEGAL EDUCATION SEMINARS

20 July, 1984. Debt Collection and Enforcement, Blackhall Place, Dublin 7. 23 July, 1984. Introductory Company Law. Blackhall Place, Dublin 7. 30 July, 1984. Introductory Company Law. Cork. 24 August, 1984. Labour Law. Cork. 31 August, 1984 Labour Law. Blackhall Place, Dublin 7. Further details of all seminars from G. Pearse. Tel. (01) 710711

DOCUMENT EXAMINATION LEGAL AID CASES UNDERTAKEN

M. Ansell, M.A., 98 The Broadway, Heme Bay, Kent CT6 8EY, England. Tel. (02273) 67929 (24 hours)

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