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GAZETTE
i SEPTEMBER 1991
please contact the undersigned as soon
as possible.
O'Donovan & Cowen,
Solicitors,
William Street,
Tullamore,
Ca Offely.
Ref: 288/84/NB.
BARRY, ROBERT,
deceased late of St.
Joseph's Hospital, Limerick and St.
Cammillus' Hospital, Limerick - Would
anybody having knowledge of the
execution of aWill by Robert Barry who
died on the 6th July, 1988, or knowing
the identity of any of his next-of-kin,
please contact Leahy & O'Sullivan,
Solicitors, Mount Kennett House, Henry
Street, Limerick. Phone: (061) 315100
(REF: POB).
GEARY, FRANCIS EDWARD,
late of
4 The Park, Smith's Street, Charleville,
Co. Cork. Will anybody having
knowledge of the whereabouts of a Will
of the above named deceased, who
died on the 13 November, 1989, please
contact Nagle & McCarthy, Solicitors,
Buttevant, Co. Cork. Tel: (022) 23208.
Employment
SOLICITOR
retired,
lengthy
experience in Conveyancing, Court
Work, Litigation, Probate and
Administration, seeks part-time
position preferably in Dublin area. Tel:
(045) 97422.
SOLICITOR,
3 years'
post
qualification experience in Civil
Litigation with city firm seeks position
in Dublin. Box Na 71.
Miscellaneous
FOR SALE:
Full seven-day Rural Pub
Licence. Inquiries to:- Downing
Courtney & Larkin, Solicitors, 84 New
Street, Killarney, Co. Kerry. (Ref. LC)
(064) 31061.
FOR SALE:
Ordinary Seven Day
Publican's Licenca Midlands area.
Reply Box No. 70.
RORY P. BENVILLE,
Solicitor, has
commenced practice under the style of
Rory P. Benville & Ca, at 93 Main
Street, Bray, Ca Wicklow. Tel: (01)
2864994.
SOLICITORS
in Cork City with
excellent practice have accommodation
for a firm or sole practitioner, preferably
with a commercial and conveyancing
practice, to share with a view to
amalgamation. Excellent address with
secure tenure. Box Na 72.
Correspondence
(Cont'd from p. 293)
Re: Solicitors' Voluntary
Subscription for the Free Legal
Advice Centres
Dear Sir,
Through the courtesy of your
letters page I would like to express
my sincere thanks, on behalf of the
Free Legal Advice Centres, to the
many solicitors who contributed
most generously to the voluntary
subscription for the support of
FLAC.
FLAC has always depended on
the goodwill and support of the
legal profession in order to continue
our work of providing legal advice
to people who would otherwise be
unable to obtain such assistance.
FLAC receives no funding from the
Department of Justice and we are
dependent on the charitable
support of the legal profession and
the general public for our survival.
This voluntary subscription is a
tangible expression of the pro-
fession's commitment to FLAC's
work.
Unfortunately, the need for our
services remains just as great as
ever and the number of people who
contact us, often in difficult family
Practice Notes
(Cont'd
from p.
267)
CAPITAL TAX AMNESTY
The CAT/Estate Duty Am-
nesty ends on 30th September
after which time a more
rigorous enforcement proce-
dure will be utilised e.g. use of
Revenue Sheriffs, Powers of
Attachment etc.
If there are any cases falling
wi t h in the Amnesty pro-
visions which still have not
been dealt with they should
be brought to the Revenue
Commissioners attention as
quickly as possible, before
30th September.
Taxation
Committee
situations, continues to grow.
Thank you again for your support
and we hope to be able to rely on
your continued support in the
future.
Yours sincerely,
Iseult 0 lyialley,
Chairperson,
FLAC.
•
LAW SOCIETY TO
EXHIBIT AT
PLOUGHING
CHAMPIONSHIPS
The Law Society is taking an
Exhibition Stand at the National
Ploughing Championships that
take place in Crecora, Co. Limerick
from 8-10 October, 1991.
The PR Committee is organising
a panel of volunteers to 'man' the
stand over the three days. The
assistance of members of the
profession in the region would be
gratefully accepted.
If you would be prepared to offer
an hour or two of your time, please
contact Barbara Cahalane, Public
Relations Executive, at the Law
Society (01) 710711.
•
INHERITANCE TAKEN BY
PARENTS
FROM
THEIR
CHILDREN
The Finance Act, 1991 (Section
116) introduced an important relief
whereby the class threshold of
£150,000 (index linked since 1990)
is to be applied to inheritances
taken by parents f r om their
children. The relief does not apply
to limited interests or gifts. The
relief is retrospective to 2 June,
1982. Where tax is refunded it will
be paid without interest.
The tax will ndt be repaid auto-
matically. It must be claimed by
writing a letter to the Capital Taxes
Branch of the Revenue Commis-
sioners requesting a refund.
Taxation
Committee
•
295