The Scots Law Times, Part 2C.E. Green, 1922 - Law reports, digests, etc |
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Page 84
... interest to A the amount paid by him to the Revenue at the full rate in respect of the £ 25 . B would recover from the Revenue any abate ment , etc. , to which he was entitled in respect of the £ 25 , as part of his total income , and ...
... interest to A the amount paid by him to the Revenue at the full rate in respect of the £ 25 . B would recover from the Revenue any abate ment , etc. , to which he was entitled in respect of the £ 25 , as part of his total income , and ...
Page 86
... interest . It was formerly taxed once in the owner's hands . Now it is taxed twice - once in the owner's hands and once in the manager's hands . There are two incomes in respect of the same sum of money where there was formerly only one ...
... interest . It was formerly taxed once in the owner's hands . Now it is taxed twice - once in the owner's hands and once in the manager's hands . There are two incomes in respect of the same sum of money where there was formerly only one ...
Page 87
... interest is not annual because it arose at a blow by force of a decree , then it cannot be interest because interest involves the notion of accrual from at least one day to another , being , as Erskine says , a recom- pense to a person ...
... interest is not annual because it arose at a blow by force of a decree , then it cannot be interest because interest involves the notion of accrual from at least one day to another , being , as Erskine says , a recom- pense to a person ...
Contents
South African Breweries Ltd 175 | 6 |
ADMIRALTY COMMISSIONERS v National Pro GASKILL v Gaskill | 11 |
Springfield In re | 15 |
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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