The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 3
... rules is applicable in any given case depends - according to their terms - on the result of a comparison between the extent of the deceased's life interest and " the whole income of the property . " Rule ( a ) applies to the case in ...
... rules is applicable in any given case depends - according to their terms - on the result of a comparison between the extent of the deceased's life interest and " the whole income of the property . " Rule ( a ) applies to the case in ...
Page 4
... rules comes to be applied . | The parties were , I think , agreed in reading reversionary interest to step into the shoes of the expression equal to ( used in that rule ) as the liferenter as the person liable in payment of meaning ...
... rules comes to be applied . | The parties were , I think , agreed in reading reversionary interest to step into the shoes of the expression equal to ( used in that rule ) as the liferenter as the person liable in payment of meaning ...
Page 9
... rule is in accordance with the policy of the Act , which is to levy a toll not upon succession , but upon every passing of property in respect of death . If the cesser of a life interest were not to be treated as the passing of the ...
... rule is in accordance with the policy of the Act , which is to levy a toll not upon succession , but upon every passing of property in respect of death . If the cesser of a life interest were not to be treated as the passing of the ...
Page 44
... rule in Ex parte James ( 1874 ) L.R. , 9 Ch . 609 at p . 614 ) . The answer to that argument was threefold . ( 1 ) The rule of Ex parte James applied only to an officer of • 66 answers and joined issue with the liquidator in debate have ...
... rule in Ex parte James ( 1874 ) L.R. , 9 Ch . 609 at p . 614 ) . The answer to that argument was threefold . ( 1 ) The rule of Ex parte James applied only to an officer of • 66 answers and joined issue with the liquidator in debate have ...
Page 45
... rule . The English cases cited in support of the rule went no further than this , that when assets which did not belong to a bankrupt came into the hands of the trustee by mistake , after the date of the bankruptcy , he would not be ...
... rule . The English cases cited in support of the rule went no further than this , that when assets which did not belong to a bankrupt came into the hands of the trustee by mistake , after the date of the bankruptcy , he would not be ...
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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