The Scots Law Times, Volume 2W. Green, 1921 - Law |
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Page 141
... income tax under Schedule D of the Income Tax Act 1853 , any sum is deducted on account of the annual value of the premises used for the purposes of such profession , trade , employment , or vocation , the sum so deducted shall not ...
... income tax under Schedule D of the Income Tax Act 1853 , any sum is deducted on account of the annual value of the premises used for the purposes of such profession , trade , employment , or vocation , the sum so deducted shall not ...
Page 165
... income set free by the pursuer's claim of legitim is to be disposed of in the future . The pursuer claims it ( a ) in terms of the testa- mentary writings of the deceased , or ( b ) as falling into intestacy ; while the defenders , who ...
... income set free by the pursuer's claim of legitim is to be disposed of in the future . The pursuer claims it ( a ) in terms of the testa- mentary writings of the deceased , or ( b ) as falling into intestacy ; while the defenders , who ...
Page 283
... income tax , and it must be taken that that correctly describes it . If so , it seems to me to follow that a provision of a free annuity free of income tax must be read as relieving the annuitant from liability to pay super - tax , the ...
... income tax , and it must be taken that that correctly describes it . If so , it seems to me to follow that a provision of a free annuity free of income tax must be read as relieving the annuitant from liability to pay super - tax , the ...
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1921 the Court 1ST DIV accordingly action Agents agreement Agricultural Holdings Scotland annuity appears apply arbitrator Arbroath authority averments chart child Circassia circumstances claim Clan Shaw clause compensation conclusion contract Court of Session damages decree deed defenders disponed dumb buoy duplicand duty effect entailed entitled expenses fact Fairway Buoy favour feu-duty Glasgow granted ground Harbour heirs held heritable HOUSE income inspector of poor inter alia issue judgment July June lands lease liable liferent Lord Advocate Lord Ordinary Lord President Lordships marriage matter ment November opinion OUTER HOUSE parish payable payment person petition petitioner pilot poll present provision question referred regard residue respect respondents Scotland Scots Law second party shares shew ship St Vigeans statute statutory stipend Strathaven teinds Temperance Scotland tenant testator testator's tion trust disposition trustees ultra vires Vict Whitsunday wife words wreck