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GAZETTE
ADJUDICATION OFFICE PRACTICE
ASSESSMENT OF DUTY ON VOLUNTARY
TRANSFERS
The attention of Practitioners is directed to the current
practice of the Adjudication Office in dealing with the
Assessment of Duty on Transfers between related
persons (whether by way of voluntary transfer or for
consideration). The Adjudication Office can deal with
these cases in three ways:—
1. To accept the Valuation furnished by the appli-
cant.
2. To remit the case to the Commissioner of Valua-
tion for his views.
3. To indicate that in the Adjudication Office's view
the value of the property should be higher than
that set out in the application furnished. The
Adjudication Office are entitled to use the infor-
mation which they get on P.D. Forms as to the
values of property as a basis for giving such
indications.
It should however be noted that where the third
course is adopted the notice received from the
Revenue will normally be in the following words:—
"It is considered that, having regard to the infor-
mation at the Commissioner's disposal, the value
of the property concerned should be fixed at
£
for Stamp duty purposes".
The Commissioners mentioned in the notice are the
Revenue Commissioners and not the Commissioner of
Valuation. This notice does not constitute an assess-
ment by the Revenue Commissioners and it is open
to the applicant to request the Adjudication Office to
refer the case to the Commissioner of Valuation. This
would give the applicant's valuer an opportunity of
discussing the valuation with a professional valuer in
the Commissioner's Office.
The Society has noted that there have been con-
siderable delays in the use of the third method by
the Adjudication Office and have asked the Revenue
Commissioner to ensure that if the Adjudication
Office are considering adopting the third method in
any case that they should issue their notice speedily.
PRIZES
The Patrick O'Connor Memorial Prize for pro-
ficiency in Equity for 1975 was awarded to Thomas
V. O'Connor (Junior), B.C.L., Swinford, Co. Mayo.
The Guinness & Mahon Prize for proficiency in Tax
Law and Commercial Law for 1975 was awarded to
Hugh M. Fitzpatrick, B.C.L., "Hazlehurst", Ailesbury
Road, Dublin 4.
DISTRICT COURT CHANGES
Justice Francis Johnston
has been appointed per-
manently to District Court Area No. 17 (Bray,
Arklow, Athy, Blessington, Kildare and Wicklow)
to succeed the late District Justice John Carr.
Justice Dermot
S.
Dunleavy
has been transferred to
District Court Area No. 24 (Wexford, Enniscorthy
and Gorey) in place of Justice Lanigan O'Keeffe who
has retired.
Justice Thomas O'Reilly
has been appointed per-
manently to District Court Area No. 6 (Dundalk,
Drogheda, Navan, Carrickmacross, Castleblayney)
in place of Justice Dunleavy.
Mr. Joseph Plunkett,
solicitor, Dublin, and
Mr. Peter
Alfred McMorrow,
B.A., LL.B., solicitor, Manor-
hamilton, Co. Leitrim, have been appointed Tem-
porary District Justices.
APPOINTMENTS
Miss Mary Finlay,
B.C.L., solicitor, has been appointed
Chairman of the National Consumer Advisory
Council.
Mr. Mervyn Taylor,
solicitor, has been appointed a
Member of . the National Consumer
Advisory
Council.
Mr. Brendan Kiernan,
Barrister-at-Law, has been
appointed Registrar of Friendly Societies in succes-
sion to Mr. Patrick Joyce, who has retired.
The firm of
DARLEY & CO., 30 Kildare Street
has amalgamated with
MAXWELL WELDON AND CO.,
19/20 Lower Baggot Street.
Messrs. James R. C. Green, Hubert Woulfe
Flanagan, Michael Green and Paul Guinness will
practise at
19/20 Lower Baggot Street, Dublin 2
under the style of
MAXWELL WELDON & DARLEY
Telephone 765473/4
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