The Scots Law Times, Volume 1C.E. Green & Son, Limited, 1925 - Law |
From inside the book
Results 1-5 of 99
Page 2
... assessments under Schedule A of the Income Tax Acts for the year ending 5th April 1922 in respect of certain sewers and sewage works . The Commissioners sustained the appeals and discharged the assessments . At the request of the ...
... assessments under Schedule A of the Income Tax Acts for the year ending 5th April 1922 in respect of certain sewers and sewage works . The Commissioners sustained the appeals and discharged the assessments . At the request of the ...
Page 3
... assessment to income tax . III . H.M. Inspector of Taxes , Mr L. B. Summers , for the Crown contended : ( 1 ) That prior to 1921 , both sewers and sewage purification works were liable to in- come tax ; 66 " " ( 2 ) That the exemption ...
... assessment to income tax . III . H.M. Inspector of Taxes , Mr L. B. Summers , for the Crown contended : ( 1 ) That prior to 1921 , both sewers and sewage purification works were liable to in- come tax ; 66 " " ( 2 ) That the exemption ...
Page 5
... assess- ments on the sewage works . " " 66 66 " " " C 99 << " " County 1924 . to the particular nature of the works which the 1st DIV . respondents carry on , but on the general ground Summers that the word sewer , " as used in the Act ...
... assess- ments on the sewage works . " " 66 66 " " " C 99 << " " County 1924 . to the particular nature of the works which the 1st DIV . respondents carry on , but on the general ground Summers that the word sewer , " as used in the Act ...
Page 6
... assessment to Corporation Profits Tax made upon it by the Commissioners of Inland Revenue for the accounting period of one year ended 31st March 1921 , under the pro- visions of the statutes relating to that duty . The Special ...
... assessment to Corporation Profits Tax made upon it by the Commissioners of Inland Revenue for the accounting period of one year ended 31st March 1921 , under the pro- visions of the statutes relating to that duty . The Special ...
Page 39
... assessment under Schedule D for the year ending 5th April 1921 amounting to £ 70,000 , and requested that the amount ... assessments amended , and to such relief as the said General Commissioners should think just . The Commissioners ...
... assessment under Schedule D for the year ending 5th April 1921 amounting to £ 70,000 , and requested that the amount ... assessments amended , and to such relief as the said General Commissioners should think just . The Commissioners ...
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1ST DIV 2ND DIV accordingly action Agents Agricultural Holdings Scotland appellant application appointed arbitrator Argued arising assessment Assessor averments Bank charter-party circumstances claim claimant Commissioners contract Counsel County Court of Session decision decree defenders Deutsche Bank documents effect employers entitled evidence fact favour forum non conveniens Glasgow Glasgow Green glebe granted ground heritable heritage heritors Inland Revenue inter alia interlocutor judicial factor jurisdiction land landlord law of France lease liability Lord Advocate Lord Justice-Clerk Lord Ordinary Lord President Lordship loss March medical referee ment opinion OUTER HOUSE owners paragraph parties person plea in law premises present profits proof proprietor provisions purpose pursuer question of law Railway referred regard rent respect respondents Schedule Scotland Sheriff Sheriff-Substitute statute statutory tenant testator tion trustees Trusts Scotland Valuation Roll weekly payment words workman Workmen's