The Scots Law Times, Volume 1C.E. Green & Son, Limited, 1925 - Law |
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Results 1-5 of 100
Page 6
... duty . The Special Commissioners dismissed the appeal , and at the request of the company stated a case for the opinion of the Court of Session . The case set forth , inter alia : I. The following facts were admitted or proved : 1. The ...
... duty . The Special Commissioners dismissed the appeal , and at the request of the company stated a case for the opinion of the Court of Session . The case set forth , inter alia : I. The following facts were admitted or proved : 1. The ...
Page 47
... duty - Income tax - Finance ( No. 2 ) Act , 1915 ( 5 & 6 Geo . V. cap . 89 ) , sections 38 ( 3 ) and 40 ( 1 ) -Income Tax Act , 1918 ( 8 & 9 Geo . V. cap . 15 ) , Schedule D , Cases I. and II . , Rule 13 - Separation of businesses ...
... duty - Income tax - Finance ( No. 2 ) Act , 1915 ( 5 & 6 Geo . V. cap . 89 ) , sections 38 ( 3 ) and 40 ( 1 ) -Income Tax Act , 1918 ( 8 & 9 Geo . V. cap . 15 ) , Schedule D , Cases I. and II . , Rule 13 - Separation of businesses ...
Page 48
... duty assessed for the two accounting Wood v . Inland periods from 1st April 1917 to 31st March Revenue . 1918 , and 1st April 1918 to 31st March 1919 , November 27 , upon the businesses carried on by him as a fish salesman and steam ...
... duty assessed for the two accounting Wood v . Inland periods from 1st April 1917 to 31st March Revenue . 1918 , and 1st April 1918 to 31st March 1919 , November 27 , upon the businesses carried on by him as a fish salesman and steam ...
Page 49
... duty in respect of any previous accounting period as will make the total amount of excess profits duty paid by him during the whole period accord with his profits or losses during that period " ; or ( b ) to set off against any excess ...
... duty in respect of any previous accounting period as will make the total amount of excess profits duty paid by him during the whole period accord with his profits or losses during that period " ; or ( b ) to set off against any excess ...
Page 50
... duty , but are to be ] Inland so determined on the same principles as the Revenue . profits and gains of the trade or business are November 27 , or would be determined for the purpose of income tax , " subject to certain modifications ...
... duty , but are to be ] Inland so determined on the same principles as the Revenue . profits and gains of the trade or business are November 27 , or would be determined for the purpose of income tax , " subject to certain modifications ...
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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