The Gazette 1988

GAZETTE

DECEMBER 1988

conveyances and leases of property within the Area be exempt from S t amp Du ty and all services provided for, and goods supplied to, institutions w i t h in the Area be exempt from VAT. • DEPT. OF JUST ICE A FAX machine has been installed in The Administration Manager's Office in Arás Uí Dhalaigh. The facilities are available to all Court Staff in the Four Courts complex.

wh i ch will be exempt to corporate manufacturers provided the Bond is held for a stated period, e.g. five years. Such a bond wou ld be a necessity if the U.K. interest rates remain above Irish rates for any appreciable length of time. Self Assessment C.A.T. The voluntary self assessment arrangement for C.A.T. is working well. There has been a good p r o f e s s i o n al r e s pon se to t he sugestion f r om the Revenue and the training system provided by the Revenue has developed the notion of co-operation be tween Revenue and the Profession. The arrange- ments have given greater profes- sional satisfaction to those of the Profession engaged in Capital Taxes wo rk and f r om the Revenue point of v i ew, it is f e lt t h a t t he "Policeman's Me n t a l i t y" wh i ch might have been present in the past, is being eliminated and this is to be encouraged. Income Tax Reference is made to the detailed submissions already made by the Society and by the Institute of Taxation in Ireland in relation to self- assessment, but the following t wo points must be highlighted and emphasised:- (a) Bearing in m i nd t hat an Inspector making an assess- me nt is not r equ i r ed to indicate where or why he has departed from the figures in a Return, the taxpayer should not be required on Appeal to s p e c i f y (as r equ i r ed by Section 16(4) F.A., 1988) " t h e grounds, in detail, of his appeal as respects each such amount or ma t t e r ". It should be sufficient for the tax payer to indicate the amounts in dispute. This undermines the informal nature of the Appeal Commissioners hearing. f or examination should be done centrally by the Revenue based on objective criteria so as to ensure impartiality, and should be subject to a time- limit of three years. 8. Custom House Dock Area In order to promote the Area as the most effective Financial Centre in the world, it is submitted that all (b) Se l e c t i on of c a s es

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THE INCORPORATED LAW SOCIETY seeks a fu l l - t ime t u t or for its Law School. Candidates must be solicitors of not less t han 2 years standing and t he appo i n tment wi ll be for 2 years. App l i cat i ons, w i t h C.V., should reach t he undersigned by Friday, 20 t h January, 1989.

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