The Scots Law Times, Part 2C.E. Green, 1923 - Law reports, digests, etc |
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Page 116
... death , both the part before , and the part after , his death . This is negatived , and all she is bound to account for is her income of the part of that previous year after the date of his death . The Revenue loses the super - tax on ...
... death , both the part before , and the part after , his death . This is negatived , and all she is bound to account for is her income of the part of that previous year after the date of his death . The Revenue loses the super - tax on ...
Page 117
... death of one of them it is different . Suppose the husband has £ 5000 capital and nothing else , while the wife has £ 5000 a year , and she dies first . In the year of her death , there being no separate assessments , the tax is , say ...
... death of one of them it is different . Suppose the husband has £ 5000 capital and nothing else , while the wife has £ 5000 a year , and she dies first . In the year of her death , there being no separate assessments , the tax is , say ...
Page 88
... death of each of those persons in succession , notwithstanding that the whole amount of the duty was paid on one death only as in the case of a legacy to one person . ( 2 ) This section shall apply in the case of property passing on the ...
... death of each of those persons in succession , notwithstanding that the whole amount of the duty was paid on one death only as in the case of a legacy to one person . ( 2 ) This section shall apply in the case of property passing on the ...
Contents
ACTS OF SEDERUNT see Index to Statutes PAGE LEGAL ARTICLEScontinued | 1 |
LEGAL ARTICLEScontinued | 5 |
AMBATIELOS The | 15 |
29 other sections not shown
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action Advocate Agricultural Agricultural Holdings Scotland amended amount annual apply appointed April arbitration arrestment assessment authorised authority Bill burgh charge claim clerk Commissioners committee compensation Council Cour de Cassation Court of Appeal Court of Session decision deduction deed defendant duty dwelling-house Edinburgh Gazette Edition effect English entitled Faculty Faculty of Advocates fees Glasgow held holding House income tax industrial assurance Inland Revenue interest issued judge judgment Justice land landlord law agent liability LL.B Lord maritime lien ment Messrs Minister nineteen hundred Notary notice opinion owner paid payable payment period person plaintiffs practice President Price principal Act profits provisions purpose question railway referred rent respect rules Schedule Scots Law Scottish Secretary for Scotland Sheriff Court ship society or company solicitor statute substituted super-tax tenant terce thereof tion tipstaff Treasury Vict words writer