The Scots Law Times, Volume 1C.E. Green & Son, Limited, 1925 - Law |
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Page 43
... owner to recover tax paid on the excess - Held that the owner's right to recover was limited to the amount of tax actually paid under Schedule A in respect of that particular estate , and did not extend to tax on assessments under other ...
... owner to recover tax paid on the excess - Held that the owner's right to recover was limited to the amount of tax actually paid under Schedule A in respect of that particular estate , and did not extend to tax on assessments under other ...
Page 45
... owner right to claim repayment . It seems obvious that what is to be repaid is the tax already paid by the owner on the annual value of the particular heritage in question ; and that ( prima facie at any rate ) the right to repay- ment ...
... owner right to claim repayment . It seems obvious that what is to be repaid is the tax already paid by the owner on the annual value of the particular heritage in question ; and that ( prima facie at any rate ) the right to repay- ment ...
Page 46
... owner's right " to repayment of the amount of the tax on the excess was not limited to securing to the owner relief from the injury which he had suffered in consequence of the excessive and unreal amount of the annual value of the ...
... owner's right " to repayment of the amount of the tax on the excess was not limited to securing to the owner relief from the injury which he had suffered in consequence of the excessive and unreal amount of the annual value of the ...
Page 47
... owner as derived from the estate , the expense of the upkeep of the estate is to be V. treated , not as a payment ... owners in proportion to number of shares held - Section 38 ( 3 ) of Finance ( No. 2 ) Act , 1915 , providing for set ...
... owner as derived from the estate , the expense of the upkeep of the estate is to be V. treated , not as a payment ... owners in proportion to number of shares held - Section 38 ( 3 ) of Finance ( No. 2 ) Act , 1915 , providing for set ...
Page 48
... owner . 1924 . The Commissioners dismissed the appeal , and at the request of the appellant stated a case for the ... owners of the steam drifters have been assessed together for each drifter , so that each drifter has been treated as ...
... owner . 1924 . The Commissioners dismissed the appeal , and at the request of the appellant stated a case for the ... owners of the steam drifters have been assessed together for each drifter , so that each drifter has been treated as ...
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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