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GAZETTE
SEPTEMBER 1988
CORRESPONDENCE
Of f i ce of The Chief Inspector
of Taxes
1st Floor, Setanta Centre,
Nassau Street,
Dublin 2.
8 March, 1988
Mr. Brian Bohan,
C/o Incorporated Law Society
of Ireland
Re: Chapter 111, Finance Act 1987
Withholding Tax
Dear Mr. Bohan,
I refer to our meeting held on Friday,
4 Ma r ch 1988, at w h i c h we
d i s c u s s ed t h e o p e r a t i on
of
w i t h h o l d i ng tax as it applies to
solicitors.
I can n ow c on f i rm t hat amoun ts
in respect of t he f o l l ow i ng items
may be excluded f r om t he charge
t o w i t h h o l d i ng tax, whe re they are
paid by t he specified person (that
is, t he solicitor) -
(a) S t amp Duty.
(b) Land Registry Fees.
(c) Court Fees.
(d) Registry of Deeds Fees.
(e) Company Of f i ce Fees.
Payments by solicitors to law
searchers may
not
be excluded
f r om the charge to tax even t hough
t he paymen ts include amoun ts in
r e s p e c t of t he a b o ve i t ems.
Likewise, paymen ts by solicitors to
Comm i s s i o n e rs f or Oa t hs and
N o t a r i es Pu b l ic ma y
not
be
excluded f r om t he charge to tax.
Yours faithfully
PAUL RECK
for Chief Inspector of Taxes
Land Registry, Central Of f i ce
Chancery Street
Dublin 7
21 June, 1988
Mr. J. Ivers,
Director General
The Law Society.
Land Registry Delays
Dear Mr. Ivers,
I am to acknowledge receipt of your
letter of t he 17th June.
I cannot deny t hat t he delays in
some categories of wo rk in t he
Registry are significant, but t he
policy we operate of giving priority
t o hardship or urgent cases, is
equitable.
The intake of registration wo rk in
bo th t he Registry of Deeds and
Land Registry for t he first five
mo n t hs of this year s h ows an
increase in excess of 10% over t he
level of intake for the corresponding
period last year.
In t he circumstances, we have
done very well to cope and our
arrears situation is at about t he
same level as last year. However,
w e are l o s i ng s t a f f w i t h o u t
replacement at a steady rate and
w i t h the holiday season upon us
t he situation will deteriorate.
We will continue, however, to
g i ve p r i o r i ty t o c a s es w h e r e
grounds for urgency are furnished.
Yours sincerely
B. CORMAC
Manager
Ma s on House,
4 8 Castle Street,
Liverpool, L2 7LQ.
16th May 1988
Incorporated Law Society of Ireland,
Dublin 7.
Dear Sir,
Re:
Pleading Practice 8i Procedure
I have been asked by t he English
publishers, Sweet & Maxwell, to be
t he General Editor of t he f o l l ow i ng
books:
a) Bullen Leake & Jacob 's Pre-
cedents of Pleadings
(It will be the 13th Edition), and
b) Jacob's Sy s t em of Pleadings
(To be a n ew vo l ume of about
4 5 0 pages — in Swe et &
Ma xwe l l 's " L i t i ga t i on L i b r a r y"
series).
Bullen & Leake has been going
for about 150 years — and is
perceived as being t he primary
source book, for practitioners, w i t h
regard t o p r e c e d e n t s / f o rms of
pleadings.
Jacob's Sy s t em of Pleadings is
the development of a text for wh i ch
Sir Jack Jacob was responsible in
1975 — and is intended t o be t he
authoritative text book on t he
principles of pleading in English law.
Wi th t he de-regulation in t he
Common Market in 1992 — I antici-
pate it being appropriate to deal in
both of these books w i t h problems/
issues/questions wh i ch may arise
in t he con t ext of pleading after
1992, w h en t he individual Euro-
pean jurisdictions will begin to lose
their judicial exclusivity and in-
dependence.
Ta k i ng t h e se m a t t e r s
i n t o
ac coun t, I wonder if you wo u ld be
in a position to assist me w i t h
regard to t he f o l l ow i ng:
a) Wh at wo u ld you like to see in
either or bo th of these t ext
books — wh i ch may be of
a s s i s t an ce t o y ou in y o ur
jurisdiction?
b) Is there any particular topic
wh i ch you wo u ld like to see
covered — and if yes, how?
c) In a legal c o n t e xt — and
speaking more generally —
h ow do you see 1992 affecting
yourselves (for example, to
w h a t extent wo u ld you be
seeking to establish yourselves
in an English jurisdiction — or
alternatively, to w h a t extent
wo u ld you anticipate English
lawyers seeking to establish
themselves in your jurisiction)?
I app r ec i a te h ow f r u s t r a t i ng
s ome t i mes it is t o receive a letter
like this, wh i ch requires a little t ime
t o sit d o wn and answer. I hope it
does not appear rude of me t o
impose upon you — and if you were
able to answer it, I wou ld of course,
be more t han grateful.
Yours sincerely,
IAIN S. GOLDREIN
(Barrister, England, Northern Circuit)
Of f i ce of t he
Revenue Commissioners
Dublin Castle
Dublin 2
14 Ju ly 1988
Ms. Anna Hegarty,
Solicitor,
The Law Society
Dear Ms. Hegarty,
VAT visits to solicitors
This letter was issued by the Revenue
Commissioners
in response
to a
query raised by the Taxation Com-
mittee as to the policy of the Rev-
enue Commissioners
on VAT visits.
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