267 / 336
provoke a chain reaction. As well as that, the funda-
mental assumption that underlines that privilege is not
valid.
There is a different approach. Everybody is with the
Minister in seeking to have fair tax enforcement and not
tax evasion. The question is will the section do what
it purports to do, if it is tested? In the last analysis,
it is a question as to whether the courts will take one
view or the other.
Mr. Colley: The Minister has made it clear that he
will not accept this amendment and there is no point,
therefore, in delaying the House any further. I hope
Deputy Barry Desmond's constituents in Dun Laogh-
aire/Rathdown will have noted his total opposition to
the rights of citizens, in particular the rights of citizens
to consult their solicitors without the State moving in
to find out precisely what was discussed. His support
for the section and opposition to the amendment means
that he is supporting the first steps on the slippery
slope at the bottom of which no citizen will have the
right to consult a solicitor about any matter confiden-
tially without the solicitor being obliged to disclose it to
the State. He heard the debate and he attacked the
privilege because he thought it was a solicitor's privi-
lege. It is, in fact, the privilege of the client, the privi-
lege of his constituent, and he is trying to take it away.
He is welcome to do that if that is what he wants to do.
We do not agree with him. We think every citizen is
entitled to this protection and we are doing our part
to give that protection to him.
Amendment put—the Committee divided : Tá 49;
Nil 54. Amendment declared lost.
Correspondence
Office of the Revenue Commissioners,
Dublin Castle,
Dublin 2.
September 18th, 1975.
Dear Mr. Ivers,
Thank you for your letter of September 16, 1975,
regarding Capital Gains Tax on gains made o
n
the sale
of property.
In general, the position is that subject to certain
reliefs provided in the Capital Gains Tax Act, any
gains made from the disposal of property are liable
to the tax. The exclusion of transactions under £50,000
from the requirement to deduct tax at 'the time of pur-
chase does not confer exemption on gains made on such
transactions.
Your initiative in advising solicitors about the pro-
visions of Schedule 4 is appreciated.
Yours sincerely,
J. C. Duignan,
Chairman
Land Commission,
Upper Merrion Street,
Dublin 2.
22 October, 1975
Dear Sir,
I am to inform you that under a recent decision of
the Minister for Finance by virtue of his powers under
the State Property Act, 1954, all properties the subject
of Quit Rents have been released from any further
payment in respect of such Quit Rents as from 28th
September, 1975. Consequent on the decision to ter-
minate these Rents the Quit Rent Office is in course
of being wound up and enquiries as to whether prop-
erty or lands are subject to payment of these charges
should no longer be made to this Department. Please
notify all your members to this effect.
Yours faithfully,
W. Kilcullen.
. 2 6 1
PHOTOGRAPHY
for
Legal Purposes
LOCATIONS-ACCIDENTS
MEDCALand INJURYCASES
RECORDS
Expert photography in Black&White and Colour.
Experience in all types of photography, including
Medical/Clinical work.
write or telephone
BERYL STONE
" lues
Phone
3 0 Morehampton Road .Dublin 4
684111