The Scots Law Times, Volume 2C.E. Green & Son, Limited, 1920 - Law |
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Page iv
... INCOME TAX 41 • Shaw , James Edward , Ayr 121 Slorach , R. G. , Sheriff - Clerk of Lanark- INCREASE OF RENT , ETC. ( AMENDMENT ) shire 109 Smart , Late John , LL.B. , W.S. 105 INDUSTRIAL COURT . Strathclyde , Rt . Hon . Lord . Stuart ...
... INCOME TAX 41 • Shaw , James Edward , Ayr 121 Slorach , R. G. , Sheriff - Clerk of Lanark- INCREASE OF RENT , ETC. ( AMENDMENT ) shire 109 Smart , Late John , LL.B. , W.S. 105 INDUSTRIAL COURT . Strathclyde , Rt . Hon . Lord . Stuart ...
Page 41
... income tax upon the interest on his war loan in view of his being obliged to pay interest upon his debts to Germany ? " In this case the answer was that the debtor must pay ... incomes for income MARCH 20 , 1920. ] 41 THE SCOTS LAW TIMES .
... income tax upon the interest on his war loan in view of his being obliged to pay interest upon his debts to Germany ? " In this case the answer was that the debtor must pay ... incomes for income MARCH 20 , 1920. ] 41 THE SCOTS LAW TIMES .
Page 42
allowances to go right up scale of incomes for income tax purposes . Differentiation to be obtained by charging tax on nine - tenths of earned income . Simpli- fication in number of different rates of tax is secured by a graduation ...
allowances to go right up scale of incomes for income tax purposes . Differentiation to be obtained by charging tax on nine - tenths of earned income . Simpli- fication in number of different rates of tax is secured by a graduation ...
Page 44
... Income Tax - ex parte Dr Barnardo's Homes . REVENUE - INCOME TAX - CHARITY EXEMP- TION - INCOME TAX ACT 1842 ( 5 & 6 VICT . CAP . 35 ) , SECTION 88 , SCHEDULE C , RULE 3 , SECTION 105 , SCHEDULE D. - A testator left his residuary estate ...
... Income Tax - ex parte Dr Barnardo's Homes . REVENUE - INCOME TAX - CHARITY EXEMP- TION - INCOME TAX ACT 1842 ( 5 & 6 VICT . CAP . 35 ) , SECTION 88 , SCHEDULE C , RULE 3 , SECTION 105 , SCHEDULE D. - A testator left his residuary estate ...
Page 46
... income - tax claim against Thomas Meek , mining contractor , Longeroft . The income - tax authorities claimed on Meek's income of £ 119 , 13s . ( £ 105 , 8s . of wages and £ 14 , 5s . in respect of the Sankey award ) for the quarter ...
... income - tax claim against Thomas Meek , mining contractor , Longeroft . The income - tax authorities claimed on Meek's income of £ 119 , 13s . ( £ 105 , 8s . of wages and £ 14 , 5s . in respect of the Sankey award ) for the quarter ...
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1ST DIV 2ND DIV action Advocate agree agreement Allangrange appeal application appointed arbitrator arms Assessor authority averments Bank burgh charge circumstances claim clause coal Committee complaint contract Council counsel County Court of Session Courts Emergency Powers death decision decree deduction defenders domicile duty Edinburgh effect entail entitled evidence fact Faculty of Advocates favour Fraser Gavin Glasgow granted Greenock heir held House of Lords husband income tax inter alia interlocutor issue judgment July June Kirkcaldy lease Lord Advocate Lord Ordinary Lord President lordships Lyon Mackenzie ment mineral opinion Order paid parties payment person petitioner present provisions purpose pursuer question referred regard respect respondents Scotland Scots Scots Law Scottish Seaforth Secretary for Scotland Sheriff Court Sheriff-Substitute shew solicitor statute statutory testator tion trustees Vict Wemyss Castle wife words workman
Popular passages
Page 51 - for any act done in pursuance, or execution, or intended execution of any Act of Parliament, or of any public duty or authority, or in respect of any alleged neglect or default in the execution of any such Act, duty, or authority, the following provisions shall have
Page 180 - Further, I do not think it can be regarded as money wholly and exclusively laid out or expended for the purposes of the trade. I cannot hold it to have been money "incurred in earning profits " or incident to the earning of profit in carrying on the trade. In my opinion, the reasoning of Collins
Page 224 - it to be transferred. Section 17 (2) provides that for the purpose of ascertaining the intention of the parties regard shall be had to the terms of the contract, the conduct of the parties and the circumstances of the case. Having regard to these
Page 172 - or elsewhere, [and the intention is that the objects specified in each paragraph of this clause shall, except where otherwise expressed in such paragraph, be in no wise limited or restricted by reference to or inference from the terms of any other paragraph or the name of the Company.]
Page 171 - To enter into any arrangements with any governments or authorities, supreme, municipal, local or otherwise, that may seem conducive to the company's objects, or any of them, and to obtain from any such government or authority any rights, privileges, and concessions which the company may think it desirable to obtain, and to carry out,
Page 31 - therein (fractions of a penny being neglected) ; and this amendment shall take effect for one year from and after 31st October 1919, so far as not already paid, notwithstanding the date hereof. And the Lords direct this Act to be inserted in the Books of Sederunt, and to be printed and published in common form. STRATHCLYDE, IPD
Page 250 - shall be sufficient evidence of the facts therein stated, unless the defendant requires that the person who made the analysis be called as a witness. The certificate of the principal chemist or of the analyst shall, so far as circumstances permit, be in the form required by the Sale of Food and Drugs Acts.
Page 171 - (e) To take or otherwise acquire and hold shares in any other company having objects altogether or in part similar to those of this company, or carrying on any business capable of being conducted so as directly or indirectly to benefit this company,
Page 86 - Under section 1 (1) of the Defence of the Realm Act 1914, His Majesty in Council is empowered to issue ' regulations for securing the public safety and the defence of the realm." These regulations may be designed, inter alia, 1 (1) (e), 'to prevent the successful prosecution of the war being endangered.
Page 88 - All notes, bills, bonds, judgments, mortgages or other securities or conveyances whatsoever, given, granted, drawn, or entered into, or executed by any person or persons whatsoever, where the whole or any part of the consideration of such conveyances or securities shall be for any money, or other valuable thing