The Scots Law Times, Volume 2W. Green, 1920 - Law |
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Page 213
... rule , namely , that a person who gets a benefit under a deed , such as this , must pay the tax which is exigible in respect of that benefit , and that the bequest is not to be held payable free of income tax unless that is made clear ...
... rule , namely , that a person who gets a benefit under a deed , such as this , must pay the tax which is exigible in respect of that benefit , and that the bequest is not to be held payable free of income tax unless that is made clear ...
Page 243
... rule of law as to domicile must be applied . As to the existence of the rule , there is no doubt . It would be at once undesirable and mischievous to enter into an examination of the reasons on which the rule was based , and , if it ...
... rule of law as to domicile must be applied . As to the existence of the rule , there is no doubt . It would be at once undesirable and mischievous to enter into an examination of the reasons on which the rule was based , and , if it ...
Page 395
... Rule XV . I think the defenders were right in this course . For the committee allowed the pursuer an appeal from their own determination to the Association itself , and the pursuer availed himself ( unsuccessfully ) of this permission ...
... Rule XV . I think the defenders were right in this course . For the committee allowed the pursuer an appeal from their own determination to the Association itself , and the pursuer availed himself ( unsuccessfully ) of this permission ...
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1ST DIV 2ND DIV accordingly action Agents agree agreement Allangrange amount appellant application arbitration arms averments bill of lading burgh charge circumstances claim clause coal complainer conclusion condition contract Counsel Court of Session Courts Emergency Powers decision decree deduction defender's defenders domicile duty effect entail entitled evidence fact favour Fraser fund Gavin Glasgow granted graving dock Greenock ground hackney carriage heir held husband income tax inter alia interlocutor issue judgment July June jurisdiction Kirkcaldy lease Lord Ordinary Lord President Lords Dundas lordships Lyon Mackenzie marriage matter ment mineral November objection opinion Order paid parties payment person petitioner present purpose pursuer question reason referred refused regard respect respondent Scotland Scots Law Seaforth Sheriff Court Sheriff-Substitute shew statute statutory Summary Jurisdiction Scotland testator tion trustees Vict wife words workman