The Scots Law Times, Part 2C.E. Green, 1922 - Law reports, digests, etc |
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Page 81
... income tax . It was admitted that all the income of the trust estate had paid income tax . Held that the widow was liable to be assessed for income tax upon the sum paid to her as interest . Lees's Tr . v . Inland Revenue followed ...
... income tax . It was admitted that all the income of the trust estate had paid income tax . Held that the widow was liable to be assessed for income tax upon the sum paid to her as interest . Lees's Tr . v . Inland Revenue followed ...
Page 83
... income , and one tax , and ( 2 ) that while the trustees paid a capital sum to the widow and interest thereon from the point of view of income tax law , such a payment is not necessarily a taxable payment but may be transference of a ...
... income , and one tax , and ( 2 ) that while the trustees paid a capital sum to the widow and interest thereon from the point of view of income tax law , such a payment is not necessarily a taxable payment but may be transference of a ...
Page 109
... income tax matters taking effect in the current year 1922-23 is that contained in section 20 of the Finance Act , the rubric of which is " income under revocable and certain other dispositions to be treated as income of the dis- poner ...
... income tax matters taking effect in the current year 1922-23 is that contained in section 20 of the Finance Act , the rubric of which is " income under revocable and certain other dispositions to be treated as income of the dis- poner ...
Contents
South African Breweries Ltd 175 | 6 |
ADMIRALTY COMMISSIONERS v National Pro GASKILL v Gaskill | 11 |
Springfield In re | 15 |
18 other sections not shown
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Act of Sederunt action Admiralty Advocate allotment garden amended amount Appeal apply appointed authorised breach burgh carry on business CHAPTER charged charter-party claim clause Clerk Commissioners committee of inspection compensation contract Conveyancing Council Court of Session creditors decision deduction duty Edinburgh effect enactment England English entitled expenses Faculty Faculty of Advocates fees fund George Glasgow private company held House of Lords income tax Insurance interest James John judge judicial jurisdiction Justice land landlord Law Agents liability liquidation LL.B Lord Lord Advocate Lord Ordinary Majesty's matter ment merchants Messrs nineteen hundred notice owners paid Parliament party payable payment person practice precognition principal Act proceedings provisions purpose question reference registered respect rules Schedule Scots Law Scottish Secretary for Scotland shares Sheriff Court Sheriff-Substitute ship Society solicitor statute Street super-tax tenant tion trustees United Kingdom Vict words writ