The Scots Law TimesC.E. Green & Son, Limited, 1893 - Law |
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Page 100
... Schedule A. Exchequer Cause . The Scottish Central Electric Power Co. appealed to the Special Commissioners against an assestment of £ 36,469 , less £ 16,129 for wear and tear , made upon it under Schedule D for the year ended 5th April ...
... Schedule A. Exchequer Cause . The Scottish Central Electric Power Co. appealed to the Special Commissioners against an assestment of £ 36,469 , less £ 16,129 for wear and tear , made upon it under Schedule D for the year ended 5th April ...
Page 102
... Schedule A. The Schedule A tax is not Scottish properly on profits and gains at all , but on Electric property in land . It is measured , however , by Power the annual value of the land , assessed under the Co. highly artificial rules ...
... Schedule A. The Schedule A tax is not Scottish properly on profits and gains at all , but on Electric property in land . It is measured , however , by Power the annual value of the land , assessed under the Co. highly artificial rules ...
Page 589
... schedule , the words of which are clear . In the Inland by any argument based on the language con- course of his opinion Lord Watson said ( 19 R. Revenue . tained in the rules of Schedule A. He said that ( H.L. ) at pp . 5 , 6 ; [ 1892 ] ...
... schedule , the words of which are clear . In the Inland by any argument based on the language con- course of his opinion Lord Watson said ( 19 R. Revenue . tained in the rules of Schedule A. He said that ( H.L. ) at pp . 5 , 6 ; [ 1892 ] ...
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1ST DIV 2ND DIV accident accordingly action affirmative Agents agreement annual value appellants apply arbitrator Argued arising assessment Assessor averments Baron Vernon bookmaker breach burgh Burgh Police Scotland bye-law Caledonian Railway charge circumstances claim clause Clyde Coal codicil colliery common law compensation complainers conclusion contract Counsel Court of Session creditor damages December decision decree deduction defenders Division Dunedin duty effect entitled evidence fact favour Glasgow granted ground House of Lords houses Inland Revenue inter alia interim award interlocutor judges judgment jury lands legacy liability Livingstonia Lord Justice-Clerk Lord Ordinary Lord President Lordship matter ment obligation opinion OUTER HOUSE owners Park parties payment person petition plea premises present provisions purposes pursuer reclaiming note referred refused regard respect respondents Revenue rule Schedule Scotland section 12 servant Sheriff Sheriff-Substitute shew statute statutory tenant testator tion trustees Valuation Whitsunday workman