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SERGEANT ON STAMP DUTIES

With 1971 Supplement to Fifth Edition.

General Editor: B. J. SIMS, LLJJ.,

F.T.IJ

., Solicitor; Consultant

Editors: J. B. HODGSON, Solicitor, an Assistant Solicitor of

Inland Revenue and A. K. TAVARE, LL.B., Solicitor, an

Assistant Solicitor of Inland Revenue.

Renowned for many years as one of the leading works in its

field, Sergeant includes in its wide coverage of this subject

informative and useful material on the position of stamp duty

in Northern Ireland. The work has always been an object of

praise and the British Tax Review said of it: "It has from its

first edition always miraculously arranged the lay-out of sec-

tions and Schedules to the Stamp Act 1891 . . . in an ordinary

and intelligible manner, so that after a short acquaintance

with the book one can practically dispense with the Index

altogether and find the place of logic of the book's arrange-

ment. As a result, the book is indispensable to serious students

of the subject and is the one most cited in court." The 1971

Supplement, also by B. J. Sims, with the assistance of E. M. E.

Sims and A. K. Tavaré as Consultant Editor, is available

separately under the title SIM'S STAMP DUTY CHANGES.

This booklet brings the main work up to date, and in

particular incorporates the changes made by the Finance Act

1971. These include the abolition of stamp duty on mortgages,

together with the related duty on deeds of covenant, also the

simplifications relating to transfer duty on certain loan

capital and repeals in respect of other areas of stamp duty.

As a Butterworth Modern Text Book, the useful life of this

edition of Sergeant will be prolonged by the issue of sup-

plemtary material from time to time.

Complete work: £8.00 net

406 37025 7

Supplement alone: £2.00 net

406 37028 1

GREEN'S DEATH DUTIES

Seventh Edition 1971. Just Published. By D. J. Lawday, LL.B.

(Lond.), Barrister, of the Estate Duty Office and E. J. Mann,

LL.B. (Lond.), of the Estate Duty Office.

The latest edition of Green's Death Duties incorporates all

the important legislative and judicial reforms and changes

that have taken place in this area of the law during the last

five years. The effects of the recent Finance Acts, which so

radically altered the law relating to Estate Duty, are con-

sidered and have necessitated the re-writing of a large section

of the work.

The Seventh Edition is an excellent guide to the complexities

of this important branch of the law and will be required

reading for all those concerned with death duties. Green's

Death Duties is one of the Butterworth Modern Text Book

Series and supplementary material, to keep the work up to

date, will be issuel from time to time.

£12.00 net

406 21404 2

MATTHEWS AND OULTÓN ON LEGAL AID

AND ADVICE

1971. Just Published. By E. J. T. MATTHEWS, a Master of the

Supreme Court of Judicature and a member of the Lord

Chancellor's Advisory Committee, and A. D. M. OULTON, M.A.,

Barrlster-at-Law, and of the Lord Chancellor's Office. In con-

sultation with Seton Pollock, Solicitor and Secretary of the

Legal Aid Committee of the Law Society.

Within just over 600 pages, this new book covers the whole

field of legal aid and advice in civil proceedings. Its aim is to

identify the principles governing eligibility for legal aid, to

show what happens when a certificate is granted and to state

the practice in detail. Topics covered include the development

of legal aid and advice, courts and tribunals where they are

available, determining an applicant's resources, and the duties

and remuneration of solicitors and counsel. The work is a

Butterworth Modern Text Book and so new developments in

the law and practice will be Included in supplements which

will be issued from time to time and will keep the work up to

date.

£9.50 nett

406 29060 1

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194