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October 9, 2024

Making Tax Digital Tracker (October 2024)

The latest update to our Making Tax Digital Tracker is now live for subscribers. This content has undergone updates to introduce a new Chapter E1, which takes a practical look at the steps agents need to take in 2024/25 and 2025/26 to get their practices and their clients ready for MTD ITSA.  Other minor updates have been made to reflect changes in guidance.

October 8, 2024

Court Rules that only one Solicitor may be Assigned on Legal Aid Certificate

Director of Public Prosecutions v S.M. [2024] IEHC 566 (High Court, O'Donnell Barry J, 2 October 2024)

High Court determined that a District Court judge cannot assign multiple solicitors to a defendant under a single legal aid certificate. The decision clarified that only one solicitor may be assigned per certificate, in line with statute. This ruling came after the High Court declined to reformulate the questions posed by the District Court, emphasising the importance of adhering to the facts as found by the lower court. The original case involved a minor defendant charged with multiple offences, where the District Court sought guidance on the assignment of solicitors under a legal aid certificate. The High Court’s judgment affirms that the assignment of multiple solicitors on one certificate is not permissible, thereby addressing the District Court’s concerns and providing clarity on the legal aid process.

Criminal Justice (Legal Aid) Act 1962 – legal aid – solicitor assignment – District Court – High Court – minor defendant – legal representation – consultative case stated – Courts (Supplemental Provisions) Act 1961 – criminal charges – bail conditions – legal aid certificate – single solicitor – statutory interpretation – Legal Aid Regulations 1965

October 7, 2024

Busy Practitioner (October 2024)

The latest Busy Practitioner is now live for subscribers.

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