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GAZETTE
NOVEMBER 1991
Irish Company Law Indax.
Donal
McGahon, Gill & MacMillan 256pp.
£19.99
Given the usual Irish reluctance to
produce consolidating legislation,
the practitioner iri mid-1991 was
faced with 7 Companies Acts and
2 related Acts (Mergers, Take-Over
and Monopolies) Control Act, 1978
and Stock Transfer Act, 1963 when
obliged to consider the application
of company law to any problem.
The publication of this work will
come as a great boon particularly
to those practitioners who would
not claim to be specialists in the
field. The index is well set out,
clear, legible, well cross-referenced
and will undoubtedly be a useful
tool for practitioners.
Invariably it seems that one's first
attempt to identify a topic in most
law book indexes comes to naught.
As one struggling to come to terms
with the implications of Sections 25
to 40 of the Companies Act, 1990,
I was somewhat disappointed not
to find any entry for "control" a
concept which is now of major
importance. Neither curiously
enough was there an entry under
the heading
Business
for carrying on
" in a reckless manner" although
there was one for " in a fraudulent
manner". No doubt this and other
minor blemishes which may be
discovered will be dealt with in the
later editions of this book which
may well become an indispensable
tool for the practitioner.
John Buckley
91/92 Money PAYE & Tax Guide
Taxation Advice Bureau
£5.50
"The 91/92 Money PAYE & Tax
Guide" is an excellent guide on tax
and money matters for all taxpayers
and a useful reference work for
those involved in advising on such
subjects. The guide deals concisely
with the major areas of personal
taxation explaining their effect and
giving easy to follow advice on
reducing tax payments. The guide
has few statutory references and
no footnotes - omissions which
keep the text readable but, as
always, the professional advisor
will need to consult the legislation.
The annual issue of a new updated
guide is praiseworthy - in tax
matters obsolete information is
dangerous.
The guide is divided into four parts.
The first deals with money and tax
planning containing advice on the
most tax effective way of saving.
It compares the cost and benefits
of endowment mortgages with
the traditional type of mortgage
and provides a table of the
mortgage charges levied by
building societies and banks. An
admirable feature of the entire
guide is the comprehensive and
fully worked examples given
throughout. Part two deals with
social welfare and contributory
pensions and indicates the tax
savings to be achieved through
pension contributions.
The main personal taxes are
covered in part three which serves
as an excellent checklist for the
practitioner when giving advice.
Practical advice on how to reduce
your tax bill is given. Completion of
an individual's annual tax return is
dealt with in the final part. Not only
are extensive details given but
copies of Revenue Form 11 (self
employed) and Form 12 (PAYE) are
included along with references to
the text dealing with each aspect
of the forms. This is of great help
to an individual completing his or
her own return and certainly the
average PAYE earner should be well
able to undertake this task, having
studied the guide.
Many readers who believe their tax
bill is unchangeable should find
useful ideas in the guide. The guide
explains the tax system in readable
form. It shows how tax saving can
be achieved. It should be much in
demand.
. David G/ynn
Garda Siochana Guide -
6th
Edition
Advertising, broadcasting, data
protection, fishery, gaming and
lotteries, merchandise marks and
consumer information, national
monuments, occupational health
and safety, official secrets, poisons
and pharmacy, railways, trade
unions and trade disputes, video
recording, wild life - a wide range
of legal topics indeed.
All of them and, of course, many
more examples of criminal law
subjects are covered in the index to
the Garda Siochana Guide. Its 1570
pages contain a mine of valuable
information on every piece of
legislation under which the Gardai
have jurisdiction. It is a potted
encyclopaedia of the vast range of
offences for which clients may be
prosecuted. It does not claim to be
the last word on any of these topics
but for the wise practitioner it
should often be the first to be
consulted.
In the 10 years since the last edition
many more statutes imposing
criminal liability have been passed.
The range of topics listed above
should be sufficient to persuade
those who might have assumed
that because they do not do
"criminal" work they had no need
of this book.
The book is available from the Law
Society, price £70.00 plus £3.25
for packing and postage.
John Buckley
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