The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
From inside the book
Results 1-5 of 100
Page 2
... deduct a sum in name of Vict . cap . 30 ) , section 7 ( 7 ) ( b ) - 66 the the annual cost of repairs from the gross principal value of an addition to the property rental . ( If such a deduction were made , as equal to the income to ...
... deduct a sum in name of Vict . cap . 30 ) , section 7 ( 7 ) ( b ) - 66 the the annual cost of repairs from the gross principal value of an addition to the property rental . ( If such a deduction were made , as equal to the income to ...
Page 3
... deducted the cost of insurance and management . But the de- fender had conceded the deduction of public burdens because they constituted a charge upon income prior to the annuity . The cost of repairs was not prior to the annuity . The ...
... deducted the cost of insurance and management . But the de- fender had conceded the deduction of public burdens because they constituted a charge upon income prior to the annuity . The cost of repairs was not prior to the annuity . The ...
Page 5
... deducted from the gross income of a landed estate as was contended for by the Inland Revenue . The defender , following the example of the defenders in the case of Lord Advocate v . Henderson's Trs . ( 7 F. 963 ) , con- ceded in his ...
... deducted from the gross income of a landed estate as was contended for by the Inland Revenue . The defender , following the example of the defenders in the case of Lord Advocate v . Henderson's Trs . ( 7 F. 963 ) , con- ceded in his ...
Page 6
... deductions should be made from the gross free rental of the estate . Accordingly , the rental , and that the amount of each deduction annuitant's interest in the rental of the estate should be calculated in the way directed by extended ...
... deductions should be made from the gross free rental of the estate . Accordingly , the rental , and that the amount of each deduction annuitant's interest in the rental of the estate should be calculated in the way directed by extended ...
Page 7
... deduction was intended 1st Div . County Council v . Walker ( 1909 S.C. 107 ) to be authorised . The force of this argument Inland ( which had to do with a local rate ) . It is is not weakened by pointing out that the Revenue v ...
... deduction was intended 1st Div . County Council v . Walker ( 1909 S.C. 107 ) to be authorised . The force of this argument Inland ( which had to do with a local rate ) . It is is not weakened by pointing out that the Revenue v ...
Other editions - View all
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