The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 2
... income of the property - Value of the benefit accruing or arising - Finance Act , 1894 ( 57 & 58 it was legitimate to deduct a sum in name of Vict . cap . 30 ) , section 7 ( 7 ) ( b ) - 66 the the annual cost of repairs from the gross ...
... income of the property - Value of the benefit accruing or arising - Finance Act , 1894 ( 57 & 58 it was legitimate to deduct a sum in name of Vict . cap . 30 ) , section 7 ( 7 ) ( b ) - 66 the the annual cost of repairs from the gross ...
Page 3
... income in section 7 ( 7 ) of the Finance Act of 1894 meant income after deduction for repairs . It was equally open to the defender to assert that the word meant gross income , and perhaps he had conceded too much in not stating his ...
... income in section 7 ( 7 ) of the Finance Act of 1894 meant income after deduction for repairs . It was equally open to the defender to assert that the word meant gross income , and perhaps he had conceded too much in not stating his ...
Page 4
... income from the property can be shewn - alike in the light of past experi- ence , and on any reasonable conjecture of the future - to be such as barely to meet the public burdens and the cost of ordinary and necessary repairs . What ...
... income from the property can be shewn - alike in the light of past experi- ence , and on any reasonable conjecture of the future - to be such as barely to meet the public burdens and the cost of ordinary and necessary repairs . What ...
Page 5
... income to produce the £ 4000 a year to which the deceased annuitant was entitled . The argument , of course , was that this income must be net and not gross , because the annuity of £ 4000 was payable net . I am not at all sure that the ...
... income to produce the £ 4000 a year to which the deceased annuitant was entitled . The argument , of course , was that this income must be net and not gross , because the annuity of £ 4000 was payable net . I am not at all sure that the ...
Page 6
... income of a landed property forming the whole income or only to a part of the an addition to the estate of Murthly , and income . The market price of a property therefore as clogged with liabilities and respon- may be exceptionally ...
... income of a landed property forming the whole income or only to a part of the an addition to the estate of Murthly , and income . The market price of a property therefore as clogged with liabilities and respon- may be exceptionally ...
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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