The Scots Law Times, Part 2C.E. Green, 1922 - Law reports, digests, etc |
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Page 81
... paid the sum due , and also paid her the interest decerned for without deducting 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 ...
... paid the sum due , and also paid her the interest decerned for without deducting 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 ...
Page 82
... paid to the widow must have been paid out of the profits and gains already brought into charge , since ex hypothesi the amount of the tax might have been deducted and retained . Now , section 102 of the Act of 1842 prohibits , where ...
... paid to the widow must have been paid out of the profits and gains already brought into charge , since ex hypothesi the amount of the tax might have been deducted and retained . Now , section 102 of the Act of 1842 prohibits , where ...
Page 84
... 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 in the end that £ 25 of ...
... 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 in the end that £ 25 of ...
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