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I would add that when the order directing closure
is made by the President some weeks before the end of
term a copy is prominently displayed in this office.
The attention of Solicitors and their clerks is drawn
to the Order and they are requested, if they wish to
have payments made without delay, to • lodge the
necessary schedules and requests before the date fixed
for closure of this office to the lodgment of such
documents.
If you wish to discuss any of these matters further
I should be glad to see you at any time.
Yours faithfully,
M. RONAN,
Accountant of the Courts of Justice.
(Office of the Minister for Finance),
(Dublin 2).
24th December, 1974.
Mr. James J. Ivers,
Director General.
Re Capital Gains Tax
Dear Mr. Ivers,
I have your letter and enclosures of 6 November
concerning capital taxation. I am happy to be able
to send you a copy of the Capital Gains Tax Bill pub-
lished on 20 December which should clarify some of
the queries raised in the enclosures to your letter. I
would draw your attention to Section 14 which deals
with inheritances and settled property. You will see
that personal representatives of deceased persons
would be liable to capital gains tax in respect of gains
on the disposal of chargeable assets by them which are
attributable to any period between their acquision of
the property or 6 April 1974 as appropriate and the
date of distribution of the estate. However, the
transfer of the assets of the estate to the beneficiaries
would not be regarded as a disposal and no charge to
capital gains tax would arise. As regards clearance
certificates you will note from paragraph 11, Schedule
5 of the Bill that this requirement will apply only to
sales of certain property by non-residents where the
consideration exceeds £50,000.
In relation to the queries raised on Capital Acquisi-
tions Tax, the White Paper (para. 99) distinguished
between gifts and inheritances. Gifts cover property
passing at any time during the lifetime of a donor
while inheritances cover property passing on his
death. The commencement date for the gift tax
element of the capital acquisitions tax is 28 February
1974 and the commencement date for the inheritance
tax element is 1 April 1975. Accordingly inheritance
tax will affect inheritances received from persons who
die on or after 1 April 1975. Up to that date the
present death duties will apply.
Yours sincerely,
Richie Ryan (Minister for Finance)
7940 Jefferson Highway, Apt. 209,
Baton Rouge, Louisiana 70809.
October 17, 1974.
The Incorporated Law Society of Ireland,
Dublin 7, Ireland.
Re Temporary Legal
Appointment
Dear Sir/Madam,
My wife and I are interested in living in Ireland for
a year or more, and I hoped you might be able to
advise me about any possible legal employment I might
secure. I was admitted to the Louisiana Bar on October
2, 1974. Because of the unusual nature of our state's
law (it is based on the Napoleonic Code) I have
studied both civil and common laws. In addition,
because of my years spent living in Iran I have also
studied the Koranic law. Presently I am corordinator
of an $85,000 grant through the Louisiana Commission
on Law Enforcement which is designed to evaluate the
corrections and court systems through public hearings
held throughout the state. My work also entails
research, public relations, publicity, and the supervis-
ing of a staff of eight members.
One reason we particularly desire to live in your
country is that Betty has completed her master's thesis
on the Irish theatre and she especially wishes to
continue her research.
Thank you for your assistance. I look forward to
your reply. My particulars are enclosed.
Sincerely,
Jeffrey Curtis.
Jeffrey Curtis, Esq.,
Baton Rouge.
8th November 1974.
Dear Sir,
I acknowledge receipt of your letter of October 17th
1974 and I regret to inform you that I am not in a
position to assist you obtaining employment in this
country.
If you require to qualify as a solicitor in Ireland you
would take at least three years apprenticeship study.
If you would like to advertise for an appointment in
a Solicitor's office in this country, we should be glad to
assist you by inserting an advertisement in the
Solicitor's Gazette.
Yours faithfully,
Patrick Cafferky,
Assistant Secretary.
Office of the Revenue Commissioners,
Dublin Castle,
Dublin 2.
31st December, 1974.
Dear Sir,
I am directed by the Revenue Commissioners to
refer to the recent discussions with representatives of
your Society in relation to a proposed arrangement in
respect of returns to be made by solicitors under the
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