Writ the Journal of the Law Society of Northern Ireland ISSUE 200 Oct / Dec 2009
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THE WriT THE journal of THE laW SociETy of norTHErn irEland iSSuE 200 ocT / dEc 2009 THiS MONTH The official opening of Law Society House Journal of the LSNI October / December 2009 03 INDEX OCT / dEc 2009 McClure PUBLISHERS Watters The Law Society of Northern Ireland 96 Victoria Street THE BELFAST BT1 3GN WriT Tel: 028 9023 1614 THE journal of THE laW SociETy of norTHErn irEland iSSuE 199 SEpTEmbEr 2009 Fax: 028 9023 2606 E-mail: [email protected] Specialist Services Website: www.lawsoc-ni.org EdItoR Alan Hunter for Solicitors [email protected] dEPUtY EdItoRS Heather Semple [email protected] Peter O’Brien [email protected] Supporting your legal expertise AdvERtISIng MAnAgER Karen Irwin Responding to your needs THiS monTH [email protected] The official opening of Law dESIgn Society House Walker Communications Ltd www.walkercommunications.co.uk At FGS McClure Watters, our taxation services are designed to offer you and your clients optimum tax-efficient solutions. dISCLAIMER The Law Society of Northern Ireland accepts no responsibility for the accuracy of contributed articles 04 cover Story: or statements appearing in this magazine and any views or opinions expressed are not necessarily those Our Services include: of the Law Society’s Council, save where otherwise The official opening of indicated. 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The Law Society of Northern Ireland does not endorse any goods or Estates & Trusts Transaction Services services advertised, nor any claims or representations 12 Practising certificate andc Pd reminders made in any advertisement in this magazine. No part » Tax returns to date of death » Vendor & Purchaser commercial & tax due diligence of this publication may be reproduced without the 14 EJO case Tracking Service – improvements and upgrade » Income tax returns for administration period » Deal Structure written permission of the copyholder and publisher, » Trust Planning » Funding & Corporate Finance application for which should be made to the publisher. 16 Council dinner 2009 Capital Gains Tax Litigation & Forensic Support CHECk It oUt At 22 Lord chief justice in derry www.lawsoc-ni.org » CGT Computations & Planning » Marital Breakdown Writ readers can access back issues 24 Omagh association celebrates 100 years Application of CGT Reliefs » » Corporate Recovery & Insolvency of the magazine as far back as October / December 2000 at www.lawsoc-ni.org - follow Publications link 30 Libel tourism debate You can also find details on the website about: • Libero database 34 High court and court of appeal decisions So why not get in touch and arrange an appointment today? • Latest CPD courses • Employment opportunities • Forthcoming events 37 Library update – Public Procurement – part 2 Michael Blair Louise Williams Angela Rooney » t +44 (0) 28 9023 4343 t +44 (0) 28 9023 4343 t +44 (0) 28 9023 4343 e [email protected] e [email protected] e [email protected] Copy deadline for January ‘10 Edition: friday 8 january 2010 Journal of the LSNI Journal of the LSNI 04 October / December 2009 October / December 2009 05 official opening of law Society House Representatives from the judiciary, the legal It is, of course, important that we thank our Official address by His Honour Judge profession and the business community own staff who have made the transition from Tom Burgess, Recorder of Belfast were among invited guests who recently Linenhall Street to this new building seamless. attended the official opening of the new Law Society House by His Honour Judge Today is indeed a celebration and marks the Tom Burgess, Recorder of Belfast and return by the Society to Victoria Street. I’m sure former President of the Society. many of you gathered here today will recall the previous Law Society House which occupied Those attending had an opportunity to tour the this location in Victoria Street for many years. new building and to see at first hand the library, I’m sure you will also recall how the lecture hall, consultation rooms and business décor and working environment made facilities available for use by its members. it less than inviting to members. “Thirty years nearly to the day I joined the Law Society Council. It was an unnerving Opening remarks by Mr Barry experience to be faced with a room of what P Finlay, President of the Law Today we stand in a seemed to be many of the eminences grises Society of Northern Ireland of the solicitors’ profession. The Council The Project Board for the brand new, state of Room was still in the Law Courts where the new Law Society House the art building which Society had its offices since early times. has been designed The minutes of that first meeting show that were somewhat practical, even prosaic, issues nevertheless arose – the same the first item on the agenda was the report of and I suspect in that we spectacularly We stand in a demands of wisdom and judgement were to meet the needs the Working Party under Barney Turkington succeeded. Those days were dark days. The made on Council. Should the building on the proposal that the Society acquire new profession was caught in the maelstrom of building of space and be knocked down? YES!! Should a new, of our members premises – the acquisition of this site on which the conflict in this community. In common different financial approach be adopted? and the challenges Alexander’s garage was then standing. It was with other branches of our profession, our light - a light that YES!!! Should the premises be vertical? a matter not without its contentious points members strove to uphold the rule of law catches the mood NO! Two out of three isn’t bad. “Today’s official opening is the culmination of a new century. but it was clear to everyone that something in the face of violence and threat. Some of nearly twelve years of planning and two had to be done to provide extended premises paid a terrible price for their devotion to of a new dawn for But this time a bold, brave and I believe years of construction and considerable for the staff on whom greater demands were that task. For others, offices were bombed brilliant course has been taken. We stand work on the part of the members of the being made with the increasing numbers of – temporary premises became the norm for Northern Ireland. in a building of space and light – a light that Law Society’s Project Board who invested Today we stand in a brand new, state of solicitors, and by more and more Government many. I suspect it never crossed our minds catches the mood of a new dawn for Northern so much of their time and showed so much the art building which has been designed enquiries and proposals in respect of many then to see the new premises in terms of Ireland. A reflection of a profession that is commitment in bringing the dream of a 21st to meet the needs of our members and the aspects of our work. The facilities for solicitors aesthetics. Indeed in some ways such an confident and forward looking. And so it Century Law Society House to a reality. challenges of a new century. Situated in the themselves were also, shall I say, modest. aim might have been seen as inappropriate. should. It has come through those challenging legal quarter in Belfast, the new Law Society Nevertheless, the premises fulfilled their task. and difficult years with its principles intact, It might interest you to know that nearly House combines a connection with the Therefore the need to move was pretty well They provided better working having served the whole 300 tonnes of steel, 900 tonnes of steel past and a confidence in our profession for agreed – to where, on what scale, at what conditions and facilities of the community across reinforcement, 1000 m³ concrete, 800m² tomorrow. It is in essence a showcase for cost and how it should be paid for were on for a range of services to Northern Ireland without stonework, 52,000 bricks and 66,000 modernity and for a profession committed the other hand the subject of fierce argument. solicitors – a library, a lecture fear or favour. The time had blocks were used in the construction of to its future. That modernity is encapsulated What the minutes record is that contrary hall and a restaurant. come to reflect that new the building. It would also be remiss of in the new facilities, the architecture and the to the majority view, I wanted to knock the disposition. It is therefore me not to acknowledge on behalf of the art contained throughout this new building. building down, divide it vertically and pay But time again dictated appropriate that on entering Society the considerable work of Mr Gerry for it in a manner somewhat different to the change. Even greater the premises one sees Hughes of Hughes McMichael, Todd In June and in August the Society invited way proposed. With a consistency that was demands were being made engraved on the magnificent Architects, Turkingtons, 1080 (formerly members to a series of open days and remarkable, the minutes over the next year or on the profession and on reception desk all of the CM3), Taylor & Fegan, Doran Consulting over the course of two weeks over 300 so show that I was defeated on every point.