The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 2
... interest in property by death - Interest extending to less than the whole income of the property - Value of the benefit accruing or arising - Finance Act , 1894 ( 57 & 58 Vict . cap . 30 ) , section 7 ( 7 ) ( b ) - “ .... the the annual ...
... interest in property by death - Interest extending to less than the whole income of the property - Value of the benefit accruing or arising - Finance Act , 1894 ( 57 & 58 Vict . cap . 30 ) , section 7 ( 7 ) ( b ) - “ .... the the annual ...
Page 3
... interest ceasing on the November 17 death of the deceased to the extent to which a benefit accrues or arises by the cesser of such interest . " after deduction for repairs . It was equally Accordingly , the Murthly property must be open ...
... interest ceasing on the November 17 death of the deceased to the extent to which a benefit accrues or arises by the cesser of such interest . " after deduction for repairs . It was equally Accordingly , the Murthly property must be open ...
Page 4
... interest in the Murthly property - viz . £ 4000 a year 1923 . is less than the whole income of the property , whether that income be reckoned gross or net . The difference shews itself , however , the moment the second of the two rules ...
... interest in the Murthly property - viz . £ 4000 a year 1923 . is less than the whole income of the property , whether that income be reckoned gross or net . The difference shews itself , however , the moment the second of the two rules ...
Page 5
... interest . The draftsman has ( not unnaturally , as it appears to me ) conceived the release of the property from the burden of the life interest as an addition ( or increment ) to the property itself , capable of estimation by ...
... interest . The draftsman has ( not unnaturally , as it appears to me ) conceived the release of the property from the burden of the life interest as an addition ( or increment ) to the property itself , capable of estimation by ...
Page 6
... interest in property November 17 , which must by section 2 ( 1 ) ( b ) be deemed to have passed on the death of a person who died after 1st August 1894. In the present case we have to value the benefit accruing to a landowner from the ...
... interest in property November 17 , which must by section 2 ( 1 ) ( b ) be deemed to have passed on the death of a person who died after 1st August 1894. In the present case we have to value the benefit accruing to a landowner from the ...
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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