The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 233
... Super - tax - Ownership of lands - Income Tax Act , 1918 ( 8 & 9 Geo . V. cap . 40 ) , sections 5 ( 1 ) , 19 , 27 ( 1 ) -Castle , policies , and shootings conveyed to trustees under a trust disposition and settlement 1ST DIV . " in ...
... Super - tax - Ownership of lands - Income Tax Act , 1918 ( 8 & 9 Geo . V. cap . 40 ) , sections 5 ( 1 ) , 19 , 27 ( 1 ) -Castle , policies , and shootings conveyed to trustees under a trust disposition and settlement 1ST DIV . " in ...
Page 234
... Tax Acts against an assessment made upon him to super - tax on the sum of £ 18,499 for the year ended 5th April 1921 , under the provisions of the Income Tax Acts relating to super - tax . January 26 , 1924 . The only questions which ...
... Tax Acts against an assessment made upon him to super - tax on the sum of £ 18,499 for the year ended 5th April 1921 , under the provisions of the Income Tax Acts relating to super - tax . January 26 , 1924 . The only questions which ...
Page 235
... super - tax assessment appealed against was made in a sum sufficient to include the annual value of Wemyss Castle and grounds as assessed under Schedules A and B of the Income Tax Acts , and the whole of the income derived from the said ...
... super - tax assessment appealed against was made in a sum sufficient to include the annual value of Wemyss Castle and grounds as assessed under Schedules A and B of the Income Tax Acts , and the whole of the income derived from the said ...
Page 237
... super- tax ? and " 2. Whether the income from the said shares , so far as it exceeds 12 per cent . per annum , forms part of the income of Captain Wemyss for the purposes of super - tax ? " The case was heard before the First Division ...
... super- tax ? and " 2. Whether the income from the said shares , so far as it exceeds 12 per cent . per annum , forms part of the income of Captain Wemyss for the purposes of super - tax ? " The case was heard before the First Division ...
Page 238
... Tax Act , 1918 , Schedule A , shewed Inland that the tax was a tax on property , but section Revenue v . Wemyss . 19 ... super - tax . By section 5 ( 1 ) of the Income Tax Act , 1918 , the total income of any individual is to be ...
... Tax Act , 1918 , Schedule A , shewed Inland that the tax was a tax on property , but section Revenue v . Wemyss . 19 ... super - tax . By section 5 ( 1 ) of the Income Tax Act , 1918 , the total income of any individual is to 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