The Gazette 1976

THE INCORPORATED LAW SOCIETY OF IRELAND GAZETTE MAY 1976 VOL. 70 NO. 4

WEALTH TAX by Robert W. R. Johnston, Solicitor

At the launching of the book on Wealth Tax by Robert W. R. Johnston, in Solicitors' Buildings, Four Courts, Dublin on 17 June 1976 were, from left, Mr. J. F. Richardson, Chairman of the Revenue Commissioners, Mr. Robert W. R. Johnston, author, Mr p - C. Moore, President of the Incorporated Law Society of Ireland, Mr. Richie Ryan, T.D., Minister for Finance, Mr. Bruce s t - J. Blake, Senior Vice President of the Society and Mr. Walter Beatty, Chairman of the Society's Public Relations Committee.

Mr. Richardson, Ch a i rman of the Revenue Commissioners, introducing the book, said that much of the criticism of the Wealth T a x was predictable and would have occurred irrespective of the form of the tax or the reliefs that accompanied it. T h e fact that it was introduced in the context of the abolition of the existing death duties was largely ignored. T h e greater part of the criticism, however, was due to mis-understandings of the details of the tax rather than to its philosophy and principles. He welcomed Mr. Johnston's boik as a means of removing these mis-con- ceptions. Mr. Richardson stressed the dearth of text books on tax law in this country and applauded the joint enterprise of the author, Mr. Johnston, and the publishers, the Incorporated Law Society. (Book Review appears on p. 86.)