The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 2
... deductions from the purchase at which the whole property was so valued -Repairs - Held ( reversing Lord Blackburn , Lord Skerrington dissenting ) that an agreed sum in name of annual repairs was a legitimate deduction from the gross ...
... deductions from the purchase at which the whole property was so valued -Repairs - Held ( reversing Lord Blackburn , Lord Skerrington dissenting ) that an agreed sum in name of annual repairs was a legitimate deduction from the gross ...
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 rental , and that the amount of each deduction should be calculated in the way directed by the statute . This course was not adopted , but another , and as it seems to me a simpler and more ...
... deductions should be made from the gross rental , and that the amount of each deduction should be calculated in the way directed by the statute . This course was not adopted , but another , and as it seems to me a simpler and more ...
Page 7
... deduction was intended 1st Div . to be authorised . The force of this argument Inland is not weakened by pointing out that the Revenue v . position is different ( in appearance at least ) Fothring- if the crucial fact is disguised in ...
... deduction was intended 1st Div . to be authorised . The force of this argument Inland is not weakened by pointing out that the Revenue v . position is different ( in appearance at least ) Fothring- if the crucial fact is disguised in ...
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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 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