Law Society Gazette May 2020 1
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LAW SOCIETY GAZETTE • Vol 114 No 4 SOCIETY GAZETTE • Vol LAW I’ll be there for you Remote control Hand in glove Barrister Ian Hanger was the The Courts Service has established The Government’s initiatives first ‘McKenzie Friend’ in the remote court hearings during the to support businesses and landmark 1970 English case current coronavirus crisis employers explained gaLAW SOCIETY ette€4.00 MAY 2020 May 2020 HOLD YOUR HORSES 05 Law Society of Ir Wartime neutrality and eland Spanish trade 9 771393 695029 ISSN 1393−6956 gaLAW SOCIETY ette IMPORTANT NOTICE FOR ONLINE READERS In order to enhance your enjoyment of the online, interactive version of the Gazette, readers are strongly advised to download the magazine first to their computer or device. Prior to downloading the Gazette, make sure that you are using the most up-to-date versions of your favourite browser, for example, Internet Explorer, Safari, Firefox or Chrome. IMPORTANT NOTE ON PAGE VIEW If you are reading the downloaded PDF in two-page view, ensure that you uncheck the ‘Show cover in two page view’ option. This can be found in the ‘Page display’ option under the ‘View’ tab. You should be seeing this page right beside the cover in the correct two-page view. Opening doors for business KBC Business Banking for Professionals. When you choose KBC you are assigned a dedicated Business Partner. A specialist who understands the Legal Sector, available online and in person, so you can spend your time where it matters most. You focus on your business. We’ll focus on you. 1800 804 414 kbc.ie/business THE BANK OF YOU + YOUR BUSINESS KBC Bank Ireland plc is regulated by the Central Bank of Ireland. gazette.ie Law Society Gazette May 2020 1 PRESIDENT’S MESSAGE STAYING CONNECTED adly, although not unexpectedly, COVID-19 Wage Subsidy Scheme and the COVID-19 has taken colleagues Pandemic Unemployment Payment and the from us and from their grieving Business Continuity Voucher has proved vital for families. We collectively share their practitioners. See the 27 March eBulletin, the 17 anguish and loss. April update, and p52 of this issue. In solidarity with those colleagues One area that continues to receive a lot of and their families, we must as a profession continue positive press is the comprehensive practical to lead by example and, at all times, place the guidance on making wills (see eBulletin, 22 March). Shealth and safety of our families, staff, colleagues and community at the centre of every decision Legal services that we make. The way in which we conduct our Many of us provide legal services to large or business has dramatically changed over the last small companies. Managing company compliance number of weeks. However, what has not changed requirements during the current public-health is my unwavering commitment to you and to the restrictions presents a challenge. In that context, profession. I issued guidance to assist solicitors advising companies on required meetings and electronic Imminent challenges transactions in my eBulletin on 31 March. From the outset of this crisis, I set about In addition, the Business Law Committee has establishing guidelines on insulating our practices prepared a guidance note detailing some of the by identifying imminent challenges to practice. precautionary measures that companies can take It is impossible to completely insulate against the in the lead-up to their AGMs and when convening unknown. It is, however, possible to anticipate directors’ meetings (see the 31 March eBulletin). future challenges and to prepare for these. An essential tool in my armoury is the welcome communication I receive from the profession identifying particular practice challenges as they WE CAN AND WILL WORK emerge. I have tried to keep the profession involved and updated in relation to all workarounds, and THROUGH THIS PANDEMIC. I continue to lobby where necessary. Active, meaningful communication is key. WE ARE UNITED IN OUR I would encourage all of you to review the RESOLVE TO DO SO eBulletins that have issued since the start of the coronavirus emergency, as these contain essential advice on running your business during this We can and will work through this pandemic. unprecedented period, practical guidance on the We are united in our resolve to do so. It is myriad of practice areas, and support about how increasingly important for lawyers to support you and your family can remain mentally healthy each other. By doing so, we can better serve the during this stressful period. legal profession and the public to whom we owe I wish to record my thanks to the many Law a duty. It is also increasingly important to remain Society expert committees and staff who have connected to your local colleagues and to the Law provided invaluable assistance to me in producing Society. I would encourage our bar associations the eBulletins. to remain in active contact with their colleagues, Included in the information available in the whether by social media or remote meetings. eBulletins is practical advice and guidance on For my part, my regular eBulletins will ensure remote technology (23 March eBulletin), as well as that I remain connected to you in a real and support for managing remote teams (28 March). practical way. As always, I can be contacted at MICHELE O’BOYLE, The updated position on the temporary [email protected]. PRESIDENT 2 CONTENTS??????? ?????? May 2020 Law Society Gazette gazette.ie PIC: SHUTTERSTOCK LAW SOCIETY GAZETTE • Vol 114 No 4 SOCIETY GAZETTE • Vol LAW I’ll be there for you Remote control Hand in glove Volume 114, Barrister Ian Hanger was the The Courts Service has established The Government’s initiatives first ‘McKenzie Friend’ in the remote court hearings during the to support businesses and landmark 1970 English case current coronavirus crisis employers explained number 4 gaLAW SOCIETY ette€4.00 MAY 2020 May 2020 Subscriptions: €65 (€95 overseas) HOLD YOUR HORSES Blackhall Place, Dublin 7 05 Law Society of Ireland Wartime neutrality and tel: 01 672 4828 Spanish trade fax: 01 672 4801 9 771393 695029 ISSN 1393−6956 email: [email protected] PROFESSIONAL NOTICES: see the ‘Rates’ panel in the professional notices section of this Gazette COMMERCIAL ADVERTISING: contact Seán Ó hOisín, 10 Arran Road, 34 Dublin 9; mobile: 086 811 7116, tel: 01 834 6891, email: sean@ lawsociety.ie. See the Gazette rate card online at www.lawsociety.ie/ gazette-rates HAVE YOU MOVED? Members of the profession should send change- of-address details to: IT Section, Blackhall Place, Dublin 7, or to: [email protected] Editor: Mark McDermott FIIC Deputy editor: Dr Garrett O’Boyle Art director: Nuala Redmond Editorial secretary: Catherine Kearney Printing: Boylan Print Group, Drogheda Editorial board: Michael Kealey (chairman), Mark McDermott (secretary), Aoife Byrne, Ken Casey, Mairéad Cashman, Caroline Dee-Brown, Hilary Forde, Richard Hammond, Teri Kelly, Patrick J McGonagle, Aisling Meehan, Heather Murphy, Ken Murphy, Andrew Sheridan No material from the Gazette may be published or used without the permission of the copyright holder. The Law Society of Ireland can accept no responsibility for the 18 52 accuracy of contributed articles or statements appearing in this magazine, and any views or opinions expressed are not necessarily those of the Law Society’s Council, save where otherwise indicated. No responsibility for loss or distress occasioned to any person acting, or refraining from acting, as a result of the material in this publication can be accepted by the authors, contributors, editor or publishers. The editor reserves the right to make publishing decisions on any advertisement or article submitted to this magazine, and to refuse publication or to edit any editorial material as seems appropriate to him. Professional legal advice should always be sought in relation to any specific matter. This publication supports the work of the Press Council of Ireland and the Office of the Press Ombudsman, and our staff operate within the Code of Practice. You can obtain a copy of the Code, or contact the Council, at www.presscouncil.ie, tel: 01 648 9130, lo-call 1890 208 080, or email: [email protected] A MAGAZINE FOR A HEALTHIER PLANET CBP003337 Your Gazette uses carbon-balanced and FSC certified paper, from sustainable, ecologically managed forests. Visit www.carbonbalancedpaper.com and www.fsg.org. The magazine is 100% recyclable so, if disposing of it, place it in your green bin. 40 gazette.ie Law Society Gazette May 2020 CONTENTS 3 FEATURES 22 War horse 34 Reviewing the situation During the final years of World War 2, an Online customer reviews can make or break a business intriguing legal case involving the sale of ‘war – but can also break the law. However, they are a pivotal horses’ came before the Irish High Court and, means by which businesses attract custom. Michael subsequently, the Supreme Court. Barry Whelan O’Doherty vents his spleen mounts up 40 A tax on both fronts 28 With a little help from my friends Recent Tax Appeal Commission decisions bear thinking about when settling an employment dispute concerning The original ‘McKenzie Friend’, Ian Hanger, speaks a termination payment on retirement or removal from to David Mulligan about the groundbreaking case office, writes Jeananne McGovern that led to the establishment of the McKenzie Friend principle 46 Where is my mind? The practice of mindfulness gives us a chance to pause. We can only feel the solid ground under our feet when we stop rushing to the next moment, explains Barry Lee 46 28