The Scots Law TimesC.E. Green & Son, Limited, 1893 - Law |
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Page 37
... income actually received by the second party after deduction of income tax , or the difference between £ 1000 and the gross free income before deduction of tax . In the event of the payment out of capital being cal- culated by reference ...
... income actually received by the second party after deduction of income tax , or the difference between £ 1000 and the gross free income before deduction of tax . In the event of the payment out of capital being cal- culated by reference ...
Page 40
... income tax . " In Wilson's Trs . v . Rowan . Wilson ( 1919 S.C. 359 ) , where the testator left November 2 , his whole estate to trustees in trust " to pay to my wife the free annual income thereof up to if possible £ 600 per annum as ...
... income tax . " In Wilson's Trs . v . Rowan . Wilson ( 1919 S.C. 359 ) , where the testator left November 2 , his whole estate to trustees in trust " to pay to my wife the free annual income thereof up to if possible £ 600 per annum as ...
Page 45
... income of the residue is to be paid to the liferenter in gross , and that the liferenter's income tax is to be charged upon capital . ( Second ) That in the case of a grant of liferent of the produce of a residue , very clear words ...
... income of the residue is to be paid to the liferenter in gross , and that the liferenter's income tax is to be charged upon capital . ( Second ) That in the case of a grant of liferent of the produce of a residue , very clear words ...
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1ST DIV 2ND DIV accident action adhere agree answer appellant applied arbitrator Assessor averments Baron Inverclyde burgh Church of Scotland circumstances claim claimant codicil compensation contract Counsel Court Court of Session David Lennox Dean of Guild decision decree defenders desertion disposition and settlement divorce Divorce Scotland Dunedin duty employment entitled evidence fact favour Glasgow ground held incapacity injury Inland Revenue inter alia interlocutor James James Buchanan judgment land licence liferent Lord Justice-Clerk Lord Ordinary Lord President Lordship lorry ludicra matter ment milk opinion payment person petitioners present proof proprietors provisions purpose pursuer question reason referred regard Regulations Rerwick residue respect respondent road Scotland Scots law Scottish Scottish Motor Traction second party Sheriff Sheriff-Substitute shew Snodgrass Solicitors spouse statute statutory terce testator testator's tion trade trust disposition Valuation vehicle vested words workman