The Gazette 1981

GAZETTE

JANUARY/FEBRUARY 1981

"Gripe Night"

The Dublin Solicitors' Bar Association, during

December, held what it termed a "Gripe Night", at which

it was hoped that the Council would hear from colleagues

about matters and problems which were creating diffi-

culties. Despite the fact that from time to time the

Association is criticised by solicitors for its apparent

failure to communicate with them and to look after their

interests, the attendance at this meeting was in the main

disappointing. However, for those who did attend, they

derived great benefit from discussing the problems and the

Council of the Association will certainly do its utmost to

take up these problems with the appropriate quarters.

Most of the criticism was levelled at the Courts and the

failure of judges to issue judgments or, alternatively, as

happens in the Lower Courts, to sit on time. This latter

complaint relates in particular to Kilmainham District

Court and the method of listing cases in that Court was

also the subject of severe criticism. It was felt that a

system could be evolved whereby certain cases should be

listed in the morning and others in the afternoon, thereby

avoiding the unnecessary attendance of solicitors.

In relation to the Land Registry and the Companies

Office, it was apparent that many members have been

finding that files are not available for inspection.

A suggestion was made by one member present,

regarding the problem of having to write in every case to

the local authority seeking a letter confirming that the

roads, footpaths and services are in charge and that there

are no outstanding charges thereon. It was suggested that

the local authority should issue a letter or circular

confirming what roads are in charge at any particular

time and that this could be updated from time to time.

This would not, of course, overcome the purchaser's

solicitor's liability to ascertain that there are no outstand

ing charges, but it would be helpful if such a circular

could be issued. A similar suggestion was made in rela

tion to searches in the Bankruptcy Office and it was

suggested that the Law Society might obtain a list of

bankrupts from the Bankruptcy Office and have this

available for inspection by the profession. This, however,

could have certain statutory difficulties which might be

impossible to overcome.

The question of legal documentation being drafted by

persons other than solicitors was also raised and members

expressed disquiet about the practice, which appears to be

growing. It was pointed out to the members present that

this particular problem is being actively considered by the

Company Law Committee of the Law Society.

It is hoped to have a further "Gripe Night" during

1981 and the Council would certainly welcome a larger

attendance; those who do not wish to attend could furnish

in writing details of any particular problems they may

wish to have discussed. The Association is more than

willing to assist any colleague in difficulties and the

Council would certainly hope that all solicitors feel free to

approach any member of the Council for assistance at

any time.

Interest and Valuation Date

Continued from page 8

Section 41 (3) of the Act provides that interest shall not

be payable on tax which is paid within three months of the

Valuation Date. This provision, coupled with the Revenue

practice of not charging interest in respect of any period

during which accounts are in their office for assessment,

means that even in cases where the Valuation Date is the

date of death, the practitioner has only to ensure that the

Inheritance Tax Return is lodged with the Revenue within

three months of that date.

It should be pointed out, however, that in the majority

of cases the Valuation Date will not be the date of death,

as provided by Section 21 (2) of the Act. The more usual

situation is covered by Section 21 (4), which provides that

the Valuation Date of a taxable inheritance, other than a

taxable inheritance referred to in Sub-section (2) or (3),

shall be the earliest date of the following:

(a) the earliest date on which a personal representative or

trustee or the successor or any other person is entitled

to retain the subject matter of the inheritance for the

benefit of the successor or of any person in right of

the successor or on his behalf;

(b) the date on which the subject matter of the inheri-

tance is so retained; or

discharge of the subject matter of the inheritance to

the successor or for his benefit or to or for the benefit

of any person in right of the successor or on his

behalf.

MAYO BAR ASSOCIATION DINNER DANCE

Breaffy House Hotel, 12 December 1980.

Standing (left to right): Patrick O'Connor, Patrick J. McEllin, Patrick

I. Shanlcy (President, Mayo Bar Association), Sein Calleary, T.D.

(Minister of State, Department of Labour and Department of the

Public Service), Michael P. Houlihan.

Seated (left to right): Michael Quinlan, Mrs. Moya Quinlan, President

of the Incorporated Law Society of Ireland, and Mrs. Ann

McEllin.