The Scots Law Times, Part 1C.E. Green, 1922 - Law reports, digests, etc |
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Results 1-3 of 87
Page 205
... assessment . The Question of Law submitted for the opinion of the Court was : " Whether the appellant is assessable to in- come tax under Schedule D in respect of the profits derived from the occupation of the fields taken by him for ...
... assessment . The Question of Law submitted for the opinion of the Court was : " Whether the appellant is assessable to in- come tax under Schedule D in respect of the profits derived from the occupation of the fields taken by him for ...
Page 420
... assessment , and as commissions might not be ascertainable before the expiry of the year of assessment , it must be in- ferred that the basis of assessment was to be looked for in a year or period of years prior to the year of assessment ...
... assessment , and as commissions might not be ascertainable before the expiry of the year of assessment , it must be in- ferred that the basis of assessment was to be looked for in a year or period of years prior to the year of assessment ...
Page 585
... assessment are the Special Commissioners , and they are to assess the duties payable under Schedule E in respect of offices and employments of profit held under a railway company ( this being the assess- ment to be made under Schedule E ...
... assessment are the Special Commissioners , and they are to assess the duties payable under Schedule E in respect of offices and employments of profit held under a railway company ( this being the assess- ment to be made under Schedule E ...
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Common terms and phrases
1ST DIV 2ND DIV accident accordingly action Agents agreement Allangrange allowed amount appellant application arbitration assessment Assessor authority averments buoy burgh Caledonian Railway charge Circassia circumstances claim Clan Shaw clause compensation complainers contract Counsel for Pursuer Court of Session damages December decision decree defender's defenders Dundee Dunedin duty entitled evidence expenses fact Fairway Buoy fees Glasgow granted ground held heritable HOUSE House of Lords inter alia interlocutor James Gardiner January judgment landlord lands lease liable Lord Justice-Clerk Lord Ordinary Lord President Lordships Mackenzie ment North British Railway notice opinion OUTER HOUSE parties payment person petitioner premises present proof proprietor provisions question Railway reason referred regard rent respect respondents Robert Graham Schedule Scotland Scots Law shares Sheriff Court Sheriff-Substitute shew ship statement statute Street sub-underwriting teinds tenant tion trustees Valuation Roll Vict