The Scots Law Times, Part 2C.E. Green, 1922 - Law reports, digests, etc |
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Page 125
... SUPER - TAX ON COMPANIES ' UNDISTRIBUTED holder , and what is not divided is not his is divided is income of each individual share- INCORPORATED SOCIETY OF LAW AGENTS IN SCOTLAND . A meeting. NEW INCOME TAX RULES . PROFITS . This is the ...
... SUPER - TAX ON COMPANIES ' UNDISTRIBUTED holder , and what is not divided is not his is divided is income of each individual share- INCORPORATED SOCIETY OF LAW AGENTS IN SCOTLAND . A meeting. NEW INCOME TAX RULES . PROFITS . This is the ...
Page 127
... tax , but is income for super - tax . Vice versa with the subsequent actual distribution , which is to be income for ordinary income tax but not for super - tax . Troublesome questions will arise . To begin with , there will be the ...
... tax , but is income for super - tax . Vice versa with the subsequent actual distribution , which is to be income for ordinary income tax but not for super - tax . Troublesome questions will arise . To begin with , there will be the ...
Page 23
FINANCE ACT 1922 . 21. SUPER - TAX ON UNDISTRIBUTED INCOME OF CERTAIN COMPANIES . - With a view to preventing the avoidance of the payment of super - tax through the withhold- ing from distribution of income of a company which would ...
FINANCE ACT 1922 . 21. SUPER - TAX ON UNDISTRIBUTED INCOME OF CERTAIN COMPANIES . - With a view to preventing the avoidance of the payment of super - tax through the withhold- ing from distribution of income of a company which would ...
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