The Scots Law Times, Volume 1C.E. Green & Son, Limited, 1925 - Law |
From inside the book
Results 1-5 of 100
Page 40
... loss account and balance - sheet . Interest on overdrafts , property tax , directors ' salaries , and com- missions to Mr Baillie ( the general manager ) were charged against the claimants ' com- pany generally without discrimination as ...
... loss account and balance - sheet . Interest on overdrafts , property tax , directors ' salaries , and com- missions to Mr Baillie ( the general manager ) were charged against the claimants ' com- pany generally without discrimination as ...
Page 47
... losses incurred in working latter divided among owners in proportion to number of shares held - Section 38 ( 3 ) of ... loss in one trade against gain in another in the same accounting period , was confined to liability for assessment ...
... losses incurred in working latter divided among owners in proportion to number of shares held - Section 38 ( 3 ) of ... loss in one trade against gain in another in the same accounting period , was confined to liability for assessment ...
Page 48
... loss in one business against the statutory profits of another business only for the same income - tax year , and does not provide for a set - off of the statutory loss or any part thereof against the statutory profits of any other ...
... loss in one business against the statutory profits of another business only for the same income - tax year , and does not provide for a set - off of the statutory loss or any part thereof against the statutory profits of any other ...
Page 49
... loss in his trade or business , he shall be entitled , " either ( a ) " to repayment of such amount paid by him as excess profits duty in respect of any previous accounting period as will make the total amount of excess profits duty ...
... loss in his trade or business , he shall be entitled , " either ( a ) " to repayment of such amount paid by him as excess profits duty in respect of any previous accounting period as will make the total amount of excess profits duty ...
Page 50
... loss so sustained in any other such trade " ; and that , therefore , in determining the profits in respect of which the appellant is liable to excess profits duty he is entitled to require that the loss sustained in any one or more of ...
... loss so sustained in any other such trade " ; and that , therefore , in determining the profits in respect of which the appellant is liable to excess profits duty he is entitled to require that the loss sustained in any one or more of ...
Other editions - View all
Common terms and phrases
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