The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 6
... amount of each deduction annuitant's interest in the rental of the estate should be calculated in the way directed by extended " to the sum of £ 4000 per annum . the statute . This course was not adopted , The formula for valuing the ...
... amount of each deduction annuitant's interest in the rental of the estate should be calculated in the way directed by extended " to the sum of £ 4000 per annum . the statute . This course was not adopted , The formula for valuing the ...
Page 7
... amount . The case is , there- fore , one which clearly falls under section 7 , subsection ( 7 ) ( b ) , of the Act of 1894. The provision applicable to it runs thus : The value of the benefit accruing or arising from the cesser of an ...
... amount . The case is , there- fore , one which clearly falls under section 7 , subsection ( 7 ) ( b ) , of the Act of 1894. The provision applicable to it runs thus : The value of the benefit accruing or arising from the cesser of an ...
Page 8
... amount taken out of which is of benefit to the defender , while in the gross income to meet them is not of benefit case of the hypothetical addition the income to the defender . But he differentiates repairs thereof ― i.e . the annual ...
... amount taken out of which is of benefit to the defender , while in the gross income to meet them is not of benefit case of the hypothetical addition the income to the defender . But he differentiates repairs thereof ― i.e . the annual ...
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 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