The Gazette 1994

GAZETTE

P R A C T I C E

N O T E S

MWH

JUNE1994

Residential Property Tax -

Certificate of Clearance

The Revenue Commissioners have

confirmed that where a contract for

saLe is executed prior to the 1994

Finance Act, a certificate of clearance

from Residential Property Tax is only

required if the old exemption limit of

£91,000 is exceeded.

The new exemption limit of £75,000

will only apply to contracts executed

on or after the passing of the

1994 Finance Act (i.e. 23 May

1994).

Taxation Committee

Statement of Practice on

Revenue Powers

The Revenue Commissioners have

issued a Statement of Practice on the

exercise of statutory powers by

Revenue Officials ranging from

normal verification to non-routine

powers such as search, detention,

seizure, entry to private residence on

foot of court order/search warrant and

ultimately arrest. Copies are available

from the Revenue Press Office,

Dublin Castle, Dublin 2.

Taxation Committee

Section 146 Finance Act

When dealing with the estates of

deceased persons, practitioners should

pay particular attention to ensure that

all documents are adequately stamped.

This applies in particular where there

may be deeds of family arrangement

or where a person is purchasing

property from the estate.

Practitioners should also note the

provisions of section 146 of the

Finance Act, 1994 which provides that

the Registrar of Titles now requires a

certificate of discharge in respect of

Capital Acquisitions Tax before

application for registration based on

possession can be effected.

Taxation Committee

Irish Shipping Limited

(Payments to Former

Employees) Act, 1994

The Act provides for the payment of a

lump sum to persons or their personal

representatives who were employed

for not less than 104 weeks which was

a period of continuous employment

(within the meaning of Sch.3

Redundancy Payment Act, 1967) and

continued to be so employed until 14

November, 1984. The lump sum is an

amount equal to three weeks' pay per

year of service subject to a maximum

of £50,000 per former employee.

Application for this lump sum must be

made within 12 months of the

enactment of the Act, which was 3

May, 1994.

Parliamentary

Committee

Recent Judgments

D.P.P. -v- WilliamLogan

(Supreme

Court 12 May 1994)

A prosecution in the District Court for

an assault contrary to common law

under section 42 of the Offences

Against the Person Act, 1861 and

section 11 of the Criminal Justice

Act, 1951 is not a complaint in respect

of an indictable offence and,

therefore, it must be initiated within

six months from the date of the

alleged offence, as required by

s. 10(4) Petty Sessions (Ireland)

Act, 1851.

McGrail

-v-

Ruane

[1989 ILRM 498]

Barron J\

overruled.

(Blayney J.

with

Finlay C.J.

and

Egan

concurring)

Criminal Law Committee

Caution on Database

Directories

Members of the profession are advised

to exercise caution if approached by

firms offering an electronic and multi-

media advertising facility whereby a

solicitor would be placed on a

database that would be accessed by

users of legal services.

Following communications with the

Law Society by practitioners who

were not satisfied with the services

provided, the Society recommends

that members of the profession should

check very carefully the

bona fides

any firm which approaches them

offering such a service.

The typical approach of such a firm is

to contact the solicitor, seeking an

appointment the following day and

stating that the solicitor has been

recommended by their bank. The firm

assures the solicitor that he or she

would obtain a large number of

referrals of business by subscribing to

the service, particularly from persons

wishing to relocate in Ireland. Some

firms may request immediate payment

of a subscription fee for

the first year's membership of

the service.

If members have further queries on

this matter, please contact:

Cillian

MacDomhnaill,

Finance and

Administration Executive, at the

Law Society.

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