The Gazette 1994

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GAZETTE APRIL 1994
6. Section 206 Income Tax Act, 1967.
7. Wilkie VIRC- 32 TC 495 and The
Interpretation Act, 1937. In practice
the Revenue appear to work on a
183 Day Rule.
8. IRC vLysaght - 13 TC 511.
9. IRC vLeverne - 13 TC 486.
10. This remittance concession does not
apply to employment in the UK, but
an Irish domiciled individual can
avail of the relief under section 4
Finance Act, 1989.
11. This is subject to the provisions of
double tax treaties which may allow
for a credit for tax borne abroad.
Each treaty should be considered
separately in this regard as there
may be subtle differences.
12. Section 200, Income Tax Act,
1967.
13. Section 153, Income Tax, 1967. It
should be noted a non-resident
without this relieving section
would receive no personal
allowances.
14. Section 4, CGT Act, 1975 allows
various relief to individuals similar
to the reliefs in the case of Income
Tax. See also section 170 and 120
Income Tax Act, 1967.
15. Section 6, sub-section (l)(a) CATA,
1976.
16. Section 122 for gifts and section
124 for inheritances.
17. The refund is repayable by virtue of
our double taxation treaty with the
UK.
18. UK employment is covered in the
Tax Treaty.
19. There must be a specified official
pursuant to Article VI of Schedule 4
or Diplomatic Relations and
Immunities Act, 1967.
20. Section 153, Income Tax Act, 1967.
*Richard Grogan, Solicitor, is a
partner in the firm of Rowan & Co.
Solicitors, Dublin. •
I r i sh S o l i c i t or A d m i t t e d t o M a s t e r s
P r o g r a mme a t Y a l e
The Law Department at Yale is
considered to be the best in America
and beats Harvard because its classes
are so small and select. There are 24
places on the masters programme.
Yale receives over 500 applications
from over 70 countries worldwide for
the placements. Graduates from this
programme obtain top posts not only
in the private legal sphere in America
but also in public service.
Readers of the Gazette will no doubt
be pleased to note that Anne Neary of
Rathgar, Dublin 6, has achieved a
place on the Masters Programme in
Yale University for 1994.
Anne was a member of the Council of
the Law Society for five years and a
member of the Council of the Dublin
Solicitors Bar Association for the
previous five years. In considering her
application for the programme the
Law Faculty in Yale took into account
some of her achievements while
working as a practitioner in Ireland.
Part IX of the Consumer Credit Bill of
1994 was included due to Anne's
intensive lobbying on behalf of
mortgage holders in the country. She
brought a Section 31 case to
Strasbourg. Although she was not
successful, the case is regarded as
being persuasive in so far as the
Government did not renew the
ministerial order in 1994. Anne also
took the first cases under the
Enforcement of Judgement legislation
through to the Supreme Court. She
drafted the first agreement under the
European Economic Interest Grouping
Directive in Ireland and acted for the
NUJ, SIPTU and the Irish Print Union
in various cases which established
new judicial precedents in the area of
trade union law.
She is now resident in the US and
married to Conor Farren, Psychiatrist
and has recently become a mother.
Her only regret as she now embarks
on a new career is that she had to sell
her practice in Dublin which she ran
for eleven years.
Justin McKenna •
Anne Neary
C L A S P F u nd R a i s i ng
W a l k
CLASP (Concerned Lawyers
Association for the Alleviation of
Social Problems) is holding its annual
fund raising walk on Sunday 15 May
1994, at Roundwood, Co. Wicklow.
The Association is looking for
participants and sponsors.
Murrough O'Rourke, Solicitor, the
current Chairman of CLASP, says the
walk should be a very pleasant occasion
and will be approximately six miles
long through the wooded lands around
the reservoir with a one hour lunch
break half-way through the walk.
Those who would like to participate in
the walk, or to offer sponsorship, should
contact Murrough O'Rourke at 4 Arran
Quay, Dublin 7 or Rita Walsh BL, Law
Library, Four Courts, Dublin 7.
New Members sought
CLASP is also seeking new members in
order to broaden its activities and fund
raising efforts. The annual membership
subscription is £10 and all applicants
for membership should send their
subscription and details of name,
address and telephone number to
Murrough O'Rourke or Rita Walsh at
the addresses listed above.
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