The Scots Law Times, Part 3C.E. Green, 1921 - Law |
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Page 67
... income rights payable free of income tax is beset with difficulties , and , as Mr Justice Rowlatt said in the latest case , " the subject is a confusing one . ' There is the statutory nullity affecting contracts to pay free of income ...
... income rights payable free of income tax is beset with difficulties , and , as Mr Justice Rowlatt said in the latest case , " the subject is a confusing one . ' There is the statutory nullity affecting contracts to pay free of income ...
Page 68
... income tax . If a testator left two annuities of the same amount to two ladies of the same age and in the same degree of relation- ship , A's annuity being in the ordinary terms and subject to income tax , while B's was be- queathed ...
... income tax . If a testator left two annuities of the same amount to two ladies of the same age and in the same degree of relation- ship , A's annuity being in the ordinary terms and subject to income tax , while B's was be- queathed ...
Page 69
... income of year absolutely no doubt that an annuity bequeathed No. 2. But what was that income ? This was free of income tax is truly a gift of the gross the precise form in which the question arose in annual sum which , after deduction ...
... income of year absolutely no doubt that an annuity bequeathed No. 2. But what was that income ? This was free of income tax is truly a gift of the gross the precise form in which the question arose in annual sum which , after deduction ...
Contents
ExTsar of Bulgaria In re 29 | 7 |
The King | 22 |
Behrend Co Ltd v Produce Brokers Co GERRARD v Crowe and Another 47 | 23 |
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Aberdeen Act of Sederunt Alexander amended annuity Appeal application appointed authority bank Bill burgh Capital carry on business CHAP CHAPTER charter-party clause Clerk Committee contract Conveyancing Court of Session Criminal Procedure Scotland death decision Dundee duty Edinburgh private company employment enacted English entitled Faculty of Advocates Falkirk firm George Glasgow private company held heritable House income Insurance interest James John judge jurors jury Justice land LAW AGENTS liable licence liferent LL.B Lord Lord Moulton manufacturers ment merchants Messrs Minister motor nineteen hundred notice owner paid payable plaintiff principal Act provisions purpose reference registered for week respect Road rule Schedule Scots Law Scottish Secretary for Scotland Sheriff Court Sheriff-Substitute ship Society solicitor St Andrew Square St Vincent Street super-tax tenant tion trial trust United Kingdom vehicle Vict week ending