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C.AXHTTH
P R A C T I C E
N O T E S
DHCLMBHR IW.5
New Circuit Court Rules
Statutory Instrument no. 216/95
effective since I October 1995.
Lodgements:
Solicitors should note that the new
Rules provide that a lodgement may
be increased
once
up to at least 8
weeks before:
(a) the hearing date mentioned in the
Notice of Trial, in the Dublin
Circuit.
(b) the date on which the case is first
due to be heard, in Circuits
outside Dublin.
Litigation
Committee
VAT Commentary
Appendix 3 (para 5) of the VAT
Commentary outlines the tax
treatment of pre-payments for services
where the service itself may not be
completed until a later date viz. S I 9
(2) of the Act requires that VAT must
be accounted for on the pre-payment
where it is lodged to the solicitor's
office account. However, this
situation does not arise for solicitors
as the Solicitors' Accounting
Regulations require that pre-payments
(e.g. retainers, counsel's fees etc.) be
lodged to client account until the costs
have become properly due by reason
of the relevant work or professional
commitment having been rendered.
Taxation
Commit/ec
Compensation
Fund Payments
Out - November,
1995
The following claim amounts were
admitted by the Compensation Fund
Committee and approved for payment
by the Council at its meeting in
November 1995.
I R£
Michael Dunne
,
l,760.00
63/65 Main Street,
Black rock,
Co. Dublin.
1.760.00
IRISH KIDNEY
ASSOCIATION
Donor House,
156 Pembroke Road,
Ballsbridge, Dublin 4.
Tel: 01 -668 9788/9
Fax: 01 - 668 3820
The Irish Kidney Association
was formed in 1978 to:
1. Promote the general welfare of persons suffering
kidney failure - financial and psychological.
2.
To give advice and guidance to parents and relatives.
3.
To arrange lectures, conferences and meetings
pertaining to kidney disease.
4.
To support research projects into the causes and
effects of inherited disorders and kidney failure.
5.
To print and distribute the Multi-Organ Donor Card
and actively promote public awareness of organ
failure.
R E M E M B E R US WH E N
MA K I NG A W I L L !
C'erlilied by the Revenue Commissioners as a charily: 6327
OUR FINANCIAL ASSISTANCE IS NATIONWIDE
Oristown
Kells
Count Meath
Telephone 046 54211
James McAleese
BA, HDE (Cambridge), DCG (UCD),
Chartered Member of the
Institute of
Guidance Counsellors
Vocational / Rehabilitation Assessment
of Employment Prospects of
Personal Injury Claimants.
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