The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 6
... amount should be supposed to confer an exceptionally great benefit upon the landowner who already possessed during the annuitant's life full power to develop his estate as he might choose . The third fiction has to do with the mode of ...
... amount should be supposed to confer an exceptionally great benefit upon the landowner who already possessed during the annuitant's life full power to develop his estate as he might choose . The third fiction has to do with the mode of ...
Page 7
... amount of the payment . If that is the principle which justifies the deduction of feu - duties and public burdens from the gross rental of a landed estate it seems to me to have no application to the deduction now claimed by the Inland ...
... amount of the payment . If that is the principle which justifies the deduction of feu - duties and public burdens from the gross rental of a landed estate it seems to me to have no application to the deduction now claimed by the Inland ...
Page 8
... amount of the annuity -is a clear income subject to no such deduc- tions , and , therefore , all of benefit to the recipient . This difference leads the defender to contend that the word " income " in the statutory provision in question ...
... amount of the annuity -is a clear income subject to no such deduc- tions , and , therefore , all of benefit to the recipient . This difference leads the defender to contend that the word " income " in the statutory provision in question ...
Page 9
... amount , and therefore , when regarded as a capitalised charge , be a comparatively small encroachment upon the capital value of the whole estate . But in calculating estate duty under the Act of 1894 no account is taken of this ...
... amount , and therefore , when regarded as a capitalised charge , be a comparatively small encroachment upon the capital value of the whole estate . But in calculating estate duty under the Act of 1894 no account is taken of this ...
Page 10
... amount of this annual interest regarded as a perpetuity . But the annual interest in the present case was £ 4000 net , and , in my view , that is the measure of the benefit . I am unable to regard the income referred to in section 7 ( 7 ) ...
... amount of this annual interest regarded as a perpetuity . But the annual interest in the present case was £ 4000 net , and , in my view , that is the measure of the benefit . I am unable to regard the income referred to in section 7 ( 7 ) ...
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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 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 دو