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GAZETTE
N
p R A C T 1 C E
0 T E S
MARCH1992
Transfers Between Associated
Companies
The Revenue Commissioners have
prepared a form of draft statutory
declaration in order to obtain relief
under Section 19 of the Finance Act,
1952, as amended, for transfers
between associated companies. This
draft statutory declaration is available
from the Stamps Adjudication Office
of the Revenue Commissioners,
Dublin Castle or from
Eileen Brazil,
Secretary of the Taxation Committee
of the Law Society.
Taxation Committee
Attorney General's Scheme
The Attorney General's Scheme was
first referred to in the case of
Application of Michael Woods
[1970]
IR154. Counsel for the AG
confirmed to the Court that in
certain circumstances the AG would
defray the legal costs of a person
who could not afford to pay fees.
The Office of the Attorney General
has now sent to the Criminal Law
Committee of the Law Society a
copy of the scheme and we publish
same below. We would draw
practitioners' attention in particular
to clause 2.
The Committee are at present
consulting with the Attorney
General's Office in relation to the
adequacy of fees payable under the
scheme. At the moment fees payable
are running at approximately one-
third of the fees that solicitors would
be paid if costs were awarded to
them.
The Attorney General's Scheme
The provisions of the Attorney
General's Scheme in the High Court
and Supreme Court are as follows:
"1. The Scheme applies to the
following forms of litigation
(which are not covered by Civil
or Criminal Legal Aid):
(i)
Habeas corpus
applications.
(ii) Bail Motions.
(iii) Such Judicial Reviews as
consist of or include
Certiorari, Mandamus or
Prohibition.
(iv) Applications under section 50
of the Extradition Act, 1965.
2. The purpose of the Scheme is to
provide legal representation for
persons who need it but cannot
afford it.
It is not an alternative
to costs.
Accordingly, a person
wishing to obtain from the court
a recommendation to the Attorney
General that the Scheme be
applied must make his application
(personally or through his lawyer)
at the
commencement
of the
proceedings.
3. The applicant must satisfy the
court that he is not in a position
to retain a solicitor (or, where
appropriate, counsel) unless he
receives the benefit of the Scheme.
To this end the applicant must
provide such information about
his means as the court deems
appropriate.
4. The court must be satisfied that
the case warrants the assignment
of counsel and/or solicitor.
5. If the court considers that the
complexity or importance of the
case requires it, the
recommendation for counsel
may also include one senior
counsel.
6. The costs payable to the solicitor,
and the fees payable to counsel,
under the Scheme are those which
would be payable in a case
governed by the Criminal Justice
(Legal A i d) Regulations current
for the time being, applied
mutatis mutandis.
1. Where there is more than one
applicant, but only one matter is
at issue before the court, the
solicitor and counsel assigned
shall represent all the applicants."
Criminal LawCommittee
Family Home Protection Act,
Powers of Attorney
The Conveyancing Committee
receives many queries as to whether
it is safe to accept the completion of
a consent under the Family Home
Protection Act executed by an agent
on foot of a Power of Attorney. The
committee is satisfied that a person
can execute any document on foot of
an appropriate Power of Attorney as
fully and effectively as the grantor
of the Power of Attorney could
execute it himself. This clearly
includes the execution of a consent
under the Family Home Protection
Act. Ideally the form of Power of
Attorney should be specifically
drafted to include reference to the
giving of a consent for a specific
transaction although, clearly, a
properly drafted general Power of
Attorney would be adequate. As in
relation to all Powers of Attorney
the Committee repeats its warning to
make the giving of the consent a
principal power under the Power
of Attorney and not an ancillary
one.
Solicitors should also think twice
before agreeing to accept an
appointment under a Power of
Attorney to give a consent unless
they have the clearest possible
instructions - preferably in writing.
Again, solicitors should take care lest
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