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GAZE1TE

DECEMBER 1977

LAW SOCIETY NOTES

CORRESPONDENCE

Office of the Revenue Commissioners

Dublin Castle,

Dublin 2.

2 December, 1977

Mr. J. J. Ivors,

Director General,

The Incorporated Law Society of Ireland,

A Chara,

I am directed by the Revenue Commissioners to refer

to previous correspondence and to the recent meeting

which you attended in this office to discuss the failure of a

number of solicitors to furnish the statutory returns which

are required in accordance with the provisions of Section

176 of the Income Tax Act, 1976.

As indicated at that meeting the results of a recent

survey to ascertain the extent to which solicitors have

complied with their statutory obligations in relation to the

two years ended 5 April, 1977, have been disappointing.

The Commissioners now have no alternative but to

consider the question of instituting proceedings against

defaulting solicitors for recovery of the penalties provided

by law for failure to make the returns required by Section

176. However, in view of the representations made by

you on behalf of those members who will now find

themselves faced with such proceedings the

Commissioners are prepared to defer action in the matter

until after 1 February, 1978 in order to afford a further

opportunity to the defaulting solicitors to comply with the

obligation imposed by section 176. Cases in which the

statutory returns for the two years ended 5 April, 1977,

are still outstanding on 1 February, 1978, will

regrettably, become the subject of penalty proceedings

without further notice. It is considered that adequate

warnings have already been issued to the solicitors in

question by their inspectors of taxes.

Mise, le meas,

A. B. NÍ GHEALBHÁIN

Note: The Council of the Society at its meeting on 27

March, 1975, agreed that it was not prepared to go

further than had been agreed between the Society's

representatives and the Chairman of the Revenue

Commissioners, i.e. that information would be limited to

monies paid in respect of rents, dividends, and interest on

clients' accounts.

FAMILY LAW CASES

The Master of the High Court has kindly arranged

with the Society that Family Law Cases will be specially

listed for hearing by him on Wednesday morning of each

week during the Court Term. The Bar is aware of and

concurs in the foregoing arrangement.

NEW NOTARY PUBLIC

The Chief Justice, the Honourable T. F.

O'Higgins has appointed Mr. Gerard M. Doyle, Solicitor,

a Notary Public. Mr. Doyle, who is also a Commissioner

for Oaths, is Senior Partner in the Firm of Rutledge,

Doyle & Co., Solicitors of 50 Lower O'Connell Street,

Dublin, and is a Past President of The Dublin Solicitors

Bar Association and presently a Member of the Council

of the Incorporated Law Society of Ireland.

Conditions of Sole/Requisitions

on Title

Regretfully, due to increases in printing costs, it is

necessary to amend selling prices as follows:—

Conditions of Sale

Packets of 50 — £4.50.

Packets of 100 — £8.00.

Packets of 10 — £1.00.

(Postage extra)

Requisitions on Title

Packets of 50 — £6.00.

Packets of 100 — £1.30.

(Postage extra)

Director General.

26 January, 1978.

LAW SOCIETY

THREE-DAY

CONFERENCE

Dunloe Castle Hotel, Kfllarney

FRIDAY, 5th M A Y -

SUNDAY, 7th MAY 1978

Programme subjects will include—

"The Abolition of the Scale Fee?"

"Have the Courts failed the Family?"

"Should Single Practitioner Offices be

Abolished?"

"Child Criminals?"

This is

not

a Seminar. This is

not

the old Half-

Yearly Meeting. This is

an opportunity

for the

profession to express their views on important

issues both legal and social.

Full programme will be circulated shortly.

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