The Gazette 1975

I would add that when the order directing closure is made by the President some weeks before the end of term a copy is prominently displayed in this office. The attention of Solicitors and their clerks is drawn to the Order and they are requested, if they wish to have payments made without delay, to • lodge the necessary schedules and requests before the date fixed for closure of this office to the lodgment of such documents. If you wish to discuss any of these matters further I should be glad to see you at any time. Yours faithfully, M. RONAN, Accountant of the Courts of Justice.

7940 Jefferson Highway, Apt. 209, Baton Rouge, Louisiana 70809. October 17, 1974.

The Incorporated Law Society of Ireland, Dublin 7, Ireland. Re Temporary Legal Appointment Dear Sir/Madam,

My wife and I are interested in living in Ireland for a year or more, and I hoped you might be able to advise me about any possible legal employment I might secure. I was admitted to the Louisiana Bar on October 2, 1974. Because of the unusual nature of our state's law (it is based on the Napoleonic Code) I have studied both civil and common laws. In addition, because of my years spent living in Iran I have also studied the Koranic law. Presently I am corordinator of an $85,000 grant through the Louisiana Commission on Law Enforcement which is designed to evaluate the corrections and court systems through public hearings held throughout the state. My work also entails research, public relations, publicity, and the supervis- ing of a staff of eight members. One reason we particularly desire to live in your country is that Betty has completed her master's thesis on the Irish theatre and she especially wishes to continue her research. Thank you for your assistance. I look forward to your reply. My particulars are enclosed. Sincerely, Jeffrey Curtis. Dear Sir, I acknowledge receipt of your letter of October 17th 1974 and I regret to inform you that I am not in a position to assist you obtaining employment in this country. If you require to qualify as a solicitor in Ireland you would take at least three years apprenticeship study. If you would like to advertise for an appointment in a Solicitor's office in this country, we should be glad to assist you by inserting an advertisement in the Solicitor's Gazette. Yours faithfully, Patrick Cafferky, Assistant Secretary. Jeffrey Curtis, Esq., Baton Rouge. 8th November 1974.

(Office of the Minister for Finance), (Dublin 2). 24th December, 1974.

Mr. James J. Ivers, Director General.

Re Capital Gains Tax

Dear Mr. Ivers, I have your letter and enclosures of 6 November concerning capital taxation. I am happy to be able to send you a copy of the Capital Gains Tax Bill pub- lished on 20 December which should clarify some of the queries raised in the enclosures to your letter. I would draw your attention to Section 14 which deals with inheritances and settled property. You will see that personal representatives of deceased persons would be liable to capital gains tax in respect of gains on the disposal of chargeable assets by them which are attributable to any period between their acquision of the property or 6 April 1974 as appropriate and the date of distribution of the estate. However, the transfer of the assets of the estate to the beneficiaries would not be regarded as a disposal and no charge to capital gains tax would arise. As regards clearance certificates you will note from paragraph 11, Schedule 5 of the Bill that this requirement will apply only to sales of certain property by non-residents where the consideration exceeds £50,000. In relation to the queries raised on Capital Acquisi- tions Tax, the White Paper (para. 99) distinguished between gifts and inheritances. Gifts cover property passing at any time during the lifetime of a donor while inheritances cover property passing on his death. The commencement date for the gift tax element of the capital acquisitions tax is 28 February 1974 and the commencement date for the inheritance tax element is 1 April 1975. Accordingly inheritance tax will affect inheritances received from persons who die on or after 1 April 1975. Up to that date the present death duties will apply.

Office of the Revenue Commissioners, Dublin Castle, Dublin 2. 31st December, 1974.

Dear Sir, I am directed by the Revenue Commissioners to refer to the recent discussions with representatives of your Society in relation to a proposed arrangement in respect of returns to be made by solicitors under the 32

Yours sincerely,

Richie Ryan (Minister for Finance)