The Gazette 1991

april 1991

g a z e t t e

siderable. The passages at pages 71 - 74 of this book will be of considerable assistance to all practitioners. In addition they show the Land Registry as adopting a most positive attitude to the interpretation of the legislation to enable a practical solution to be reached. It is perhaps timely that this most useful work appeared shortly before the decision to convert the Land Registry into a "Semi-State" body. Timely because it highlights a number of areas where con- sideration needs to be given not to altering Land Registry practice but to amending the framework within which the practice operates, namely, the Registration of Title Act, 1964. That Act was drafted in a context where agricultural land was the prime subject of the Registry's operations. That is significantly less true as we approach the end of 20th century and if compulsory registration is to be extended it will be even less true since the great majority of land remaining to be registered is urban property. There are aspects of the present registration system which do not accommodate complex urban property satisfactorily and it is hoped that an opportunity will be taken when reviewing the change of status of the Registry to look at its fundamental legislation also. This book will be of enormous practical assistance and is most welcome. John F. Buckley FAMILY FINANCE, 1991/92 Edition By Colm Rapple. [Squirrel Press, 1991, 252 pp, IR£4.50, paperback] Many lawyers are drowning in a sea of paper. A commentator has stated recently that the archaic ritual by which parliament decides how tax law is made is about as appropriate to a modern industrial democracy as tally sticks to the international money market. He added that radical reform of the machinery for enacting tax legislation was needed. Only then would tax legislation become intelligent and intelligible. The

commentator stated that as long as we continue to worship in accordance with established rites at the altar of the annual Finance Bill, so long will tax laws be confused and confusing. Family Finance has been on the best seller list in Ireland for more than a decade providing an annual update on changes on financial matters. Business journalist, Colm Rapple, has specialised in personal finance matters and has written extensively on a wide range of topics in the Evening Press. Family Finance covers many of the financial problems which an average family may encounter. This edition has been completely updated to include developments during the past year including the provisions of the 1991 budget. Topics included in the present edition include the 1991 budget, a PAYE tax guide - how to save tax, covenants, inheritance and gift taxes, capital gains, redundancy entitlements, social welfare issues, consumer and worker rights, life assurance - avoiding the pit falls, borrowing, car insurance and home insurance. Colm Rapple presents details about the "archaic ritual" - the annual financial legislation - in a lively and straightforward manner. Eamonn G. Hall

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BOOK REVIEWS

LAND REGISTRY PRACTICE By Brendan Fitzgerald, Uhe Round Hall Press,]. £55.00. An "instant" review would not have done this book justice. It is not a text book; rather it is a com- pendium of Land Registry practice which is of very considerable as- sistance to the practitioner. The writer has had on occasion to refer to this book regularly over the period since its publication and has found it of enormous benefit. It is not always appreciated that conveyancing practitioners in Dublin have as much and, indeed in some cases, wider experience of Land Registry practice than their country brethren. Apart from the fact that almost all housing developments in the outer suburbs of Dublin in the last 15 to 20 years have been carried out on registered land and most industrial estates have also been developed on registered land and most signi- ficantly considerable amounts of complex centre city properties have been compulsorily registered under the provisions of Section 23 of the 1964 Act. To take an example of the type of problem which has unfortunately arisen much too frequently in recent years - the procedural difficulties which arise when an occupational lease, perhaps on an industrial estate, has been termi- nated, sometimes informally, on the tenants ceasing to trade are con-

A G E N T I N A U S T R A L I A Melbourne firm Includes Irish Solicitor practicing in Australia (five years) seeks agency work/linkage with Irish Lawyers. We cover Company and Commercial Law. Property, Tax. Finance, Immigration, Litigation and Probate matters. Contact - Jimmy Lardner. Lardner &Associates 100 Mt Eliza Way. Mt Eliza, Victoria, Australia Phone: 16-61 37874511 Fax: 16-61 37879799

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