The Gazette 1988

GAZETTE

JUNE 1988

From the President . . .

is often a long way from the query which is presented to you and, in certain cases, you may have to convince the client that he does not have a problem at all. You must, therefore, be a good listener. Secondly, if you are getting a jumble of facts, it is a good idea to send the person away to write it all out. Often when they do this, they don't need to come back as they have solved their own problem. Having identified the problem, you must then give your advice as clearly as possible. The problem which is faced will be overcome. The problem which is pushed under the carpet will come back and haunt you and the client. The client is paying for advice. In giving the advice, there must be a demonstration of competence and competence, like beauty, is in the eye of the beholder. The way the client is treated from the time he crosses the threshold to the time comb i ned w i t h self-employed insurance in cases where this may be necessary to establish entitle- ment to pension. The contribution payable will be related to income and the rate will be 3% of reckonable income for the 1988/89 income tax year, 4% for 1989/90 and 5% in 1990/91 - subject to a minimum contribution of £4 per week or £208 per year. Self-employed persons whose incomes are not being regularly assessed for income tax will be subject to a flat-rate contribution of £2 per week. The income-related contributions will be levied on income assessable to tax, i.e. after expenses and capital allowances have been deducted. The same income ceiling as applies to employees for PRSI purposes, £16,200 for 1988/89, will apply to the self-employed. The new contribution, together with the health contribution and employ- ment levy, will be collected with income tax. Arrangements for the collection of the £2 per week flat- rate contribution for those who are

he leaves, the efficiency of the office, the keeping of appoint- ments, are all matters which will influence the client but the central reason why he comes to you is that he believes you are the best person to do what he wants. Clients also like activity. Do you dictate the letter when the client is in the office? Do you send him a copy? Do you send him the reply? Clients will be much more satisfied and happier paying your fees when they see activity and service. Your aim should be that your firm should be seen as an effective solver of problems which will give greater peace of mind, confidence and a better quality of life to your clients. If you do this, you will not only earn the gratitude of your clients but you will also find your work to be remunerative and rewarding. o (vOvi A .^^U cwj President not being regularly assessed for income tax will be announced shortly. I enclose for your information a copy of the Social Welfare Act as passed. Yours sincerely, DR. MICHAEL WOODS T.D., Minister for Social Welfare. APPRENTICES Please note that the Civil Litigation material for the Professional Course has been revised. Any apprentice who attended the 16th, 17th or 18th Professional Course and who would like a copy of the upda t ed ma t e r i al shou ld contact the Enquiries Office, Education Department, Law Society, Blackhall Place, Dublin 7.

Professional Services, be they medical, dental, legal or accounting are all about solving problems. The client goes to you because he believes that you are the best person who can provide the answer that will satisfy him or dissolve his worry. You must in the first instance be able to identify the problem which

Cor respondence Mr. James J. Ivers,

Director General, The Law Society, Blackhall Place, Dublin 7.

25 April 1988

Dear Mr. Ivers, You will recall writing to me regarding the extension of social insurance to the self-employed. The following are the main features of this extension as contained in the Social Welfare Act which came into force on 30 March 1988. Under the scheme, which came into effect this month, the self- emp l oyed are covered for contributory old age and wi dow 's and orphan's pensions. The old age pension will be payable from age 66 without a retirement condition. Entitlement to this pension may be obtained where a period of at least 10 years' insurance has been completed before pension age. In the case of w i dow 's pension the minimum contribution period for entitlement is 3 years. Provision is made to enable previous insurance as an employed person to be

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