The Scots Law Times, Part 2C.E. Green, 1923 - Law reports, digests, etc |
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Page 69
... interest , being part of the damages , was taxable income . 66 " " There have been a number of decisions touching this question and dealing both with casual or special classes of interest from which tax may or may not be deducted at the ...
... interest , being part of the damages , was taxable income . 66 " " There have been a number of decisions touching this question and dealing both with casual or special classes of interest from which tax may or may not be deducted at the ...
Page 70
... interest of money in Schedule D , section 2 , of the 1853 Act as not restricted to annual interest . The facts were that the society received money from depositors and lent it to its members at a slightly higher rate than they paid ...
... interest of money in Schedule D , section 2 , of the 1853 Act as not restricted to annual interest . The facts were that the society received money from depositors and lent it to its members at a slightly higher rate than they paid ...
Page 71
... interest . said it could not be distinguished , and that This case , it will be noted , deals simply with he was unable to see how the words " yearly the interpretation of " yearly interest " in interest " could apply to the transaction ...
... interest . said it could not be distinguished , and that This case , it will be noted , deals simply with he was unable to see how the words " yearly the interpretation of " yearly interest " in interest " could apply to the transaction ...
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