The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 2
... duty . ( Reported ante , sub . nom . Lord Advocate v . Fothringham , 1923 , S.L.T. 487. ) The Lord Advocate , on behalf of the Com- missioners of Inland Revenue , brought an action of accounting and payment , inter alia , of estate duty ...
... duty . ( Reported ante , sub . nom . Lord Advocate v . Fothringham , 1923 , S.L.T. 487. ) The Lord Advocate , on behalf of the Com- missioners of Inland Revenue , brought an action of accounting and payment , inter alia , of estate duty ...
Page 9
... duty in respect of the cesser of the right of Lady Stewart and the consequent release of the estate from this burden . An annuity , particularly when the annuitant , as was here the case , is an old lady , may be of small capital value ...
... duty in respect of the cesser of the right of Lady Stewart and the consequent release of the estate from this burden . An annuity , particularly when the annuitant , as was here the case , is an old lady , may be of small capital value ...
Page 17
... duty - Debt chargeable upon fee of estate -Entailed estate held under declaration of trust- Estate duty paid by executor of deceased heir - of- entail on whose death estate duty became exigible in respect of the passing of entailed ...
... duty - Debt chargeable upon fee of estate -Entailed estate held under declaration of trust- Estate duty paid by executor of deceased heir - of- entail on whose death estate duty became exigible in respect of the passing of entailed ...
Page 18
... duty- £ 942- and succession duty- £ 84 , 12s . 10d . conform to certificates produced . The sums so paid amount in all to £ 1026 , 12s . 10d . The purpose of the note is to effect payment of this sum out of the price of the entailed ...
... duty- £ 942- and succession duty- £ 84 , 12s . 10d . conform to certificates produced . The sums so paid amount in all to £ 1026 , 12s . 10d . The purpose of the note is to effect payment of this sum out of the price of the entailed ...
Page 19
... duty stands differently . By section 42 of the Succession Duty Act , 1853 , it is provided that succession duty shall form a first charge on the interest of the successor in the real property in respect of which said duty is assessed ...
... duty stands differently . By section 42 of the Succession Duty Act , 1853 , it is provided that succession duty shall form a first charge on the interest of the successor in the real property in respect of which said duty is assessed ...
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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