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GAZETTE
MAY-JUNE
A Solicitor, when taking instructions, should persuade his
client to disclose all his assets so that he might advise him
of (a) the Wealth Tax and Inheritance Tax implications
(b) the provisions of Part 9 of the Succession Act of
1965, and in particular the provisions for the widow and
the children as set out in Sections 111 and 117,
respectively, of the Succession Act. The usefulness of the
Discretionary Trust to avoid the implications of
Section 111 of the Succession Act was clearly
demonstrated. Mr. Johnston gently reminded us of the
doctrine of advancement and the necessity of the Testator
taking advancements to children or would-be beneficiaries
into account when expressing his intentions in the Will.
He told us that a Solicitor should be able to remind his
client of his widow's future liability for income tax, and
this should be taken into account, particularly in larger
estates. The powers of Trustees were fully set out.
In advising the clients in the making of Wills, a
Solicitor should have a good knowledge of the legal and
tax implications of:
1. The making of life interests.
2. The Apportionment Rule.
3. The Rule in Howe v. Dartmouth and Allhusen v.
Whittel.
4. Commorientes Clauses.
5. If the Estate is subject to mortgages and charges.
6. The doctrine of advancement.
7. Creation of annuities.
8. Whether or not Banks, individuals or
corporations should be Executors or Trustees.
9. The Provisions of the Guardianship of Infants
Act in relation to testamentary guardians.
10. Inheritance Tax considerations, especially
Sections 22 and 68 (1) (b) of the Capital
Acquisitions Tax Act.
Mr. Johnston gave some very sound general advice to
the practitioner, viz., always have the instructions typed
up and kept with the original Will; if the Testator is
disinheriting a child, he should make a signed statement
indicating why the child is to be disinherited; paragraphs
in the Will should be numbered. In the Appendix of the
Will, Mr. Johnston included a draft specimen Will, which
includes all precedent Clauses recommended by him.
Finally, he gave us a list of don'ts:—
1. Don't punctuate the Will.
2. Don't puncture it with a pin or a clip.
3. Don't make extraneous comments.
4. Don't get a trainee typist to type the Will.
5. Don't make interlineations or amendments in the
Will, but if they cannot be avoided, refer to them
as having been made prior to the execution, in
the Attestation Clause.
We would recommend that a eopy of this most
excellent lecture be always situate in the right-hand
drawer of every Solicitor who has occasion to draft Wills.
A copy of the lecture can be obtained from the Society's
Keeper of Records and Lectures, Norman Spendlove, of
Grafton Street, Dublin, on payment of the usual fee.
REPORT ON JOINT DISCUSSION GROUP
MEETING WITH THE JUNIOR ORGANISATION
OF CHARTERED SURVEYORS
A meeting arranged by the Society with the Junior
Organisation of Chartered Surveyors was held in
Buswell's Hotel on Monday, 23rd May at 6 p.m. to
discuss the Landlord and Tenant Bill 1977. It had been
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decided that a representative of both the Legal Profession
and of the Chartered Surveyors should deliver a short talk
on the Bill by way of introduction and discussion would
then be invited from the floor. Mr. Maurice Curran had
been asked to represent the Legal Profession and Mr.
Sean McDermott to represent the Chartered Surveyors.
After the two speakers had been introduced by
the Chairman, Mr. Michael Carrigan, Mr. Curran
commenced the discussion by detailing the principle
changes in the Bill with particular regard to the most
recent ministerial amendments. He mentioned that about
three-quarters of the amendments suggested by the
Incorporated Law Society had in fact been accepted by
the Minister but further submissions were to be made. The
amendments to the Bill as introduced in the Dail were
extensive: the old distinction between proprietary and
building leases had gone; Planning Permission was now to
include outline Planning Permission; Landlords were
prohibited from making a charge for supplying
documents or maps to Tenants. Five year rent reviews
were to replace seven year rent reviews; the definition of
business has been amended from that contained in the
Landlord and Tenant Act 1931.
Mr. McDermott followed Mr. Curran and analysed the
Bill from the standpoint of Surveyors. He was particularly
concerned with the definition of Gross Rent in the Bill
which he argued was impossible to understand and bound
to lead to confusion. He also pointed out that the State
Authorities and the Local and Planning Authorities were
afforded protections in the Bill which he thought were
unnecessary and unfair.
A general discussion then followed and particular
interest was shown in Section 35 of the Bill which it was
argued is open to a lot of criticism in that it effectively
permits a Court Order to be ignored and could be
unconstitutional. It was also mentioned that many
Landlord and Tenant cases are now being frozen in
anticipation of an early enactment of the Bill. It is
acknowledged that the entire Landlord and Tenant
Legislation in recent years had been very pro Tenant and
this had created severe hardship for the Landlords in
some cases.
The meeting, which was very well attended both by
Solicitors and Surveyors alike, concluded after it was
announced that further meetings would be held later in the
year to discuss other topics.
DID YOU KNOW?
Did you know that under the Local Government
(Planning and Development) Regulations 1977 the
conversion of a garage for use as part of a dwellinghouse
or the addition of a garage to a dwellinghouse is exempted
development and that no planning permission is required?
This only applies where the conversion of the garage is
for use as a utility to the house. If the garage is converted
to a shop or to a surgery, planning permission will be
required.
GUIDELINES - FAMILY LAW
Readers' attention is drawn to the Table appearing on
p. 61 of the April
Gazette
giving details of the various
organisations which give counselling and assistance on
the breakdown of a marriage. It should be noted that the
correct address of the Marriage Counselling Service is 24,
Grafton Street, Dublin 2. Telephone 01/720341, and
that it is not associated with the Church of Ireland, but is
an independent body whose services are available to
anyone.