The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
From inside the book
Results 1-5 of 95
Page 3
... valuation ; and the statute provides , in sub- section ( 7 ) of section 7 , two special rules , ( a ) and ( b ) , for valuing the benefit . Which of these two rules is applicable in any given case depends - according to their terms - on ...
... valuation ; and the statute provides , in sub- section ( 7 ) of section 7 , two special rules , ( a ) and ( b ) , for valuing the benefit . Which of these two rules is applicable in any given case depends - according to their terms - on ...
Page 4
... valuation clause , not a charging clause . The subject of valuation is the benefit ( referred to in subsection ( 1 ) ( b ) of section 2 ) arising or accruing from the cesser of an interest - the existence and extent of which benefit ...
... valuation clause , not a charging clause . The subject of valuation is the benefit ( referred to in subsection ( 1 ) ( b ) of section 2 ) arising or accruing from the cesser of an interest - the existence and extent of which benefit ...
Page 5
... valuation section a consistent and harmonious adjunct to subsection ( 1 ) ( b ) of section 2 , the relative charging section . 5 1928 , per cent . of the rental purely sporting subjects 1st Div . excluded . Ordinary and necessary ...
... valuation section a consistent and harmonious adjunct to subsection ( 1 ) ( b ) of section 2 , the relative charging section . 5 1928 , per cent . of the rental purely sporting subjects 1st Div . excluded . Ordinary and necessary ...
Page 8
... valuations for the purposes of duty under the Act the word cannot be taken as meaning gross income irrespective of charges necessarily to be defrayed therefrom before any benefit accrues or arises to the recipient . What has to be ...
... valuations for the purposes of duty under the Act the word cannot be taken as meaning gross income irrespective of charges necessarily to be defrayed therefrom before any benefit accrues or arises to the recipient . What has to be ...
Page 10
... valuation is made . Counsel for Pursuer , The Lord Advocate ( Watson , K.C. ) , Skelton ; Agent , Stair A. Gillon , Solicitor of Inland Revenue . - Counsel for De- fender , Robertson , K.C. , Keith ; Agents , Lindsay Howe & Co ...
... valuation is made . Counsel for Pursuer , The Lord Advocate ( Watson , K.C. ) , Skelton ; Agent , Stair A. Gillon , Solicitor of Inland Revenue . - Counsel for De- fender , Robertson , K.C. , Keith ; Agents , Lindsay Howe & Co ...
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Common terms and phrases
1ST DIV 2ND DIV accordingly action Agents amount annual value appellants application arbitrator assessment Assessor averments building charge circumstances claim Clan Gordon clause compensation complainers contract Counsel Court Court of Session craved Dean of Guild decision deduction deed of entail defender duty entitled evidence ex facie fact favour February February 9 Glasgow granted ground heir held heritable House income tax Inland Revenue inter alia interest interlocutor issue January judgment lands liable liquidator Lord Advocate Lord Justice-Clerk Lord Ordinary Lord President Lordships ment opinion owner parties payment person petition petitioner prescription prescriptive period present proprietor provisions purpose pursuer question referred regard rent respect respondent Scotland SCOTS LAW Sheriff Sheriff Court Sheriff-Substitute shew ship Spathari statute subjects Summary Jurisdiction Scotland super-tax tenant thereof tion trustees Valuation Committee Valuation Roll vessel Wemyss Wemyss Castle