292 / 462
GAZETTE
SEPTEMBER 1993
dismissal claim, payment over of
monies awarded by the Employment
Appeals Tribunal or by a Court or an ex
gratia redundancy payment. No such
guidance is available here.
The Unfair Dismissals Act has exercised
practitioners more than any other aspect
of employment law. Dr. Forde's
treatment of the Act is disappointing,
consisting of a mere ten pages although
the topic is touched on throughout the
book. His specific treatment is untidy
and lacks proper construction as does his
treatment of redundancy in relation to
which the publishers might like to
correct an unfortunate mistake in the
formula given for calculation of
statutory redundancy entitlement.
In addition to the chapters mentioned,
there is a chapter on Transnational
Employment and an Appendix
containing a precedent for standard
terms and conditions of employment
and an executive employment
agreement. Unfortunately neither is
fully explained in which event I fear
adoption of them as precedents may
lead to all sorts of difficulty. Finally,
there is an Appendix consisting of
Statutes and Regulations and extracts
therefrom which will be very useful.
This book is a curate's egg. It is worth
having for the topics that are well
treated and unavailable elsewhere but
overall it is disappointing.
Gary Byrne
Tax Guide 1992-1993 and
Tax Acts 1992-1993
Butterworths (Ireland) 1993. Tax
Guide edited by
Susan Keegan
, 953 pp
softback £43.00. Tax Acts edited by
Alan Moore
, 2154 pp, softback, £53.00.
Until the introduction of capital taxation
in the early 1970s the prevailing view
within the legal profession was that if
any business client wished to seek
advice in relation to tax law then that
client was best served by getting in
touch with one of the major firms in
Dublin. However, with the introduction
of capital taxation in the mid 1970s the
necessity for every practitioner to
acquaint himself with the implications of
I At the launch of Butterworth (Ireland) Tax Acts, 1992/93 and Butterworth (Ireland) Tax
Guide 1992/93 were l-r: Gerard Coakley, General Manager and Paul Brown, Managing
Director of Butterworth (Ireland) with Dr. Miriam Herderman O 'Brien, Chairperson of
the Foundationfor Fiscal Studies at Trinity College Dublin, who launched the books.
the new Capital Acquisitions Tax
legislation became an integral part of
legal studies and ongoing legal educa-
I tion. Today there are very few legal
transactions that do not incur a possible
tax liability of one kind or another,
consequently the need for solicitors to
keep themselves abreast with develop-
ments in tax law such as legislation
repeals as enacted by every Finance Act
is an integral part of legal practice today,
j For that reason, two books published in
I this field will be of assistance and they
are the Butterworths Tax Acts
1992-1993 and Tax Guide 1992-1993.
The Tax Acts 1992-1993 is without
doubt a very welcome publication and it
quite clearly sets out all the relevant
taxation legislation commencing with
the Provisional Collection of Taxes Act,
1927, the Finance Act, 1928 and then
proceeding to the Income Tax Act, 1967
and each succeeding piece of legislation
that affects taxation. The inclusion of
the Interpretation Act, 1937 is of great
assistance.
I For the first time a practitioner can now
have readily available all the relevant
taxation legislation that affects every
j
aspect of his practice from day to day.
i This is particularly relevant to the rural
practitioner who will no longer find it
necessary to have to get in touch with
his own accountant in order to properly
advise his client.
j
It is also necessary for the practitioner
to have to hand the Tax Guide
1922-1993. This publication deals with
1
Income Tax, Corporation Tax, Capital
Gains Tax, Capital Acquisitions Tax,
Value Added Tax, Stamp Duties,
Residential Property Tax, and
Employers' PAYE/PRSI. Any informa-
tion that the practitioner needs to know
about tax is contained in this Guide. The
setting out of rates and allowances at
the beginning of the Tax Guide is
welcome, though it is a pity that these
are not listed in the contents. Nonethe-
less, for the first time, the practitioner
has easy access to all the relevant tables
in relation to rates, allowances etc., not
only in respect of Income Tax but also
PRSI rates, Corporation Tax rates,
Capital Tax rates, Capital Gains Tax
indexation factor from 1982 to 1993,
Capital Acquisitions Tax rates, and in
particular the rates in relation to taxable
gifts and taxable inheritances.
j The examples given in the computation
section of the Income Tax chapter are
very easy to follow and it will most
certainly help the practitioner to advise
his clients in relation to straightforward
income tax queries. It will also enable
the practitioner to obtain the necessary
information if further research is needed
in order to properly advise the client as
to his potential tax liabilities.
i Aside from the few typographical errors
| which are contained in both books,
Butterworths are most certainly to be
congratulated on their initiative in
publishing both these publications as
they are, I believe, essential to every
practice and a most worthwhile addition
to the library.
i
Ciaran Keys
270