The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 7
... income of the entailed estates , whether taken gross or net , was of much larger amount . The case is , there- fore ... tax is to be cal- addition to the property yielding an income culated . Assuming it to be established aliunde equal ...
... income of the entailed estates , whether taken gross or net , was of much larger amount . The case is , there- fore ... tax is to be cal- addition to the property yielding an income culated . Assuming it to be established aliunde equal ...
Page 31
... instance of the complainer that , being the owner of a ton truck chassis on which import duty had been paid in terms of section 12 1923 . HIGH mitted . Counsel referred to Income Tax Act , REPORTS - 1924 , SCOTS LAW TIMES . 31.
... instance of the complainer that , being the owner of a ton truck chassis on which import duty had been paid in terms of section 12 1923 . HIGH mitted . Counsel referred to Income Tax Act , REPORTS - 1924 , SCOTS LAW TIMES . 31.
Page 32
... Revenue Authorities as a farmer , and is assessed for income tax purposes thereunder . 2. That for various periods in the course of the year the appellant resides at Ormsary . On those occasions he resides in the mansion- house , the ...
... Revenue Authorities as a farmer , and is assessed for income tax purposes thereunder . 2. That for various periods in the course of the year the appellant resides at Ormsary . On those occasions he resides in the mansion- house , the ...
Page 34
HIGH mitted . Counsel referred to Income Tax Act , COURT 1918 ( 8 & 9 Geo . V. cap . 40 ) , Rules Applicable to ... Revenue Act , 1872 ( 35 does not . If anybody who engages in hus- & 36 Vict . cap . 20 ) , section 6 , which expressly ...
HIGH mitted . Counsel referred to Income Tax Act , COURT 1918 ( 8 & 9 Geo . V. cap . 40 ) , Rules Applicable to ... Revenue Act , 1872 ( 35 does not . If anybody who engages in hus- & 36 Vict . cap . 20 ) , section 6 , which expressly ...
Page 143
... income tax and corporation profits tax due by them to the Inland Revenue , leaving a net sum due and payable by the Inland Revenue to the company of £ 6026 , 1s . that the dissolution shall be declared to have been void , the prayer ...
... income tax and corporation profits tax due by them to the Inland Revenue , leaving a net sum due and payable by the Inland Revenue to the company of £ 6026 , 1s . that the dissolution shall be declared to have been void , the prayer ...
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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