The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 4
... meaning ; no benefit to become entitled to ingather a for the " principal value of an addition to the gross income ... meanings attributed to the word income which accords best with the statutory scheme of which subsection ( 7 ) of ...
... meaning ; no benefit to become entitled to ingather a for the " principal value of an addition to the gross income ... meanings attributed to the word income which accords best with the statutory scheme of which subsection ( 7 ) of ...
Page 5
... meaning is given to the word income wherever it occurs in subsection ( 7 ) of section 7 , and that that meaning makes the valuation section a consistent and harmonious adjunct to subsection ( 1 ) ( b ) of section 2 , the relative ...
... meaning is given to the word income wherever it occurs in subsection ( 7 ) of section 7 , and that that meaning makes the valuation section a consistent and harmonious adjunct to subsection ( 1 ) ( b ) of section 2 , the relative ...
Page 6
... meaning of the subsection is clear enough . The fraction for which we are searching must depend upon the proportion which the income to which the annuitant's interest extended bears to the whole income of the property . In the present ...
... meaning of the subsection is clear enough . The fraction for which we are searching must depend upon the proportion which the income to which the annuitant's interest extended bears to the whole income of the property . In the present ...
Page 8
... meaning a capital addition . Fothring- So taking them , one is bidden by the statute , ham . modo calculandi , to figure the cesser of the November 17 , annuity as making a capital addition to the property , i.e. the entailed estates ...
... meaning a capital addition . Fothring- So taking them , one is bidden by the statute , ham . modo calculandi , to figure the cesser of the November 17 , annuity as making a capital addition to the property , i.e. the entailed estates ...
Page 9
... meaning " the hypothetical addition to the property of an extra piece of property yielding an income equal , etc. ' It may be my lack of imagination , but this hypothetical extension of territory seems to me a confusing idea . In the ...
... meaning " the hypothetical addition to the property of an extra piece of property yielding an income equal , etc. ' It may be my lack of imagination , but this hypothetical extension of territory seems to me a confusing idea . In 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 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