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DENIS FITZPATRICK,

DENIS FITZPATRICK,

Sir, - I note that the Law Society and the Minister For Justice have expressed concern that the "no foal, no fee" offers made by solicitors may be encouraging a compensation culture in personal injury situations (The Irish Times, October 8th).

I have always questioned why the tax authorities do not view such arrangements as a gift by the solicitor to the client and tax the notional value of the fee in the tax affairs of the recipient. After all, a value has been received and given. Perhaps the solicitor should also be charged VAT on the transaction. This might help to reduce such actions. - Yours, etc.,

DENIS FITZPATRICK, Rossmore Lawn, Dublin 6W.