The Scots Law TimesC.E. Green & Son, Limited, 1893 - Law |
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Page 57
... deduction of income tax . It is said that the Department's practice is ( 1 ) to require the trader to pay over to the Department the tax which he has thus deducted from the creditor , although the trader may otherwise be liable for no ...
... deduction of income tax . It is said that the Department's practice is ( 1 ) to require the trader to pay over to the Department the tax which he has thus deducted from the creditor , although the trader may otherwise be liable for no ...
Page 188
... deduction in respect of river to the effect and it seems hardly to require M'Corquo- watchers had been recognised by Lord Salvesen evidence that , if a river is fished by net at Assessor in Dee Salmon Fisheries Co. Ltd. v . Assessor its ...
... deduction in respect of river to the effect and it seems hardly to require M'Corquo- watchers had been recognised by Lord Salvesen evidence that , if a river is fished by net at Assessor in Dee Salmon Fisheries Co. Ltd. v . Assessor its ...
Page 414
... deduct £ 21,847 , paid as interest upon unpaid estate - duty , from an assessment to income tax on £ 72,231 , being untaxed interest received by them on Government securities - Held that the deduction claimed was inadmissable ...
... deduct £ 21,847 , paid as interest upon unpaid estate - duty , from an assessment to income tax on £ 72,231 , being untaxed interest received by them on Government securities - Held that the deduction claimed was inadmissable ...
Contents
LEGAL ARTICLEScontinued | 4 |
BIOGRAPHICAL PORTRAIT ARTICLES | 7 |
Gold | 15 |
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1ST DIV action Advocate Agents appears appellants application Assessor averments Bill capital Certificate charge circumstances claim Clan Gordon clause compensation complainer contract conveyance Council counsel Court of Session Dean of Guild December decision deduction deed of entail defenders duty Edinburgh entitled evidence ex facie Excise Licence fact Faculty of Advocates favour Glasgow granted ground heir held House House of Lords income Inland Revenue interest issue January judgment lands liable liquidator LL.B Lord Advocate Lord Ordinary Lord President Lordships ment opinion owner paid parties payment person petition pleaded prescription present proprietors provisions pursuer question referred regard rent respect respondent Schedule Scotland Scots Law Scottish Sheriff Court sheriff-clerk shew ship solicitor Spathari statute statutory Tailzies tenant thereof tion trustees Valuation Roll vessel Wemyss Wemyss Castle