The Gazette 1988

GAZETTE

SEPTEMBER 1988

CORRESPONDENCE

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)

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.

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. 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. (d) Registry of Deeds Fees. (e) Company Of f i ce Fees.

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.

Yours faithfully PAUL RECK for Chief Inspector of Taxes

Of f i ce of t he Revenue Commissioners Dublin Castle Dublin 2

Land Registry, Central Of f i ce Chancery Street Dublin 7

14 Ju ly 1988

Ms. Anna Hegarty, Solicitor, The Law Society

21 June, 1988

Mr. J. Ivers, Director General 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. 2 23

Land Registry Delays

Dear Mr. Ivers, I am to acknowledge receipt of your letter of t he 17th June.