Reports of Tax Cases, Volume 5H.M. Stationery Office, 1911 |
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aforesaid allowed amount annual value annuities Appellant Company applied Attorney-General Bank BRADFORD GRAMMAR SCHOOL capital carried chargeable claim Clause Commissioners Company's contended Corporation costs Court of Appeal Court of Session Crown decision deduction Directors dividends ending 5th April English Company entitled exemption expenses fact Fund George Bain German Company grant held Income Tax Acts Inhabited House Duty Inland Revenue interest judgment Justice lands liable licensed LION BREWERY London Board London County Council Lord LORD ADVOCATE Lordships matter ment National Provincial Bank occupied opinion owner paid pany payable payment penalty person premises premium profits and gains profits or gains purchase Quarter Sessions question receipts received referred rent residence respect Respondent Rule Schedule SCOTTISH WIDOWS Section shareholders shares statement Statute sub-section Surveyor of Taxes tenant tenements tied houses tion trade trustees United Kingdom Vict whole words
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Halaman 65 - ... any disbursements or expenses whatever, not being money wholly and exclusively laid out or expended for the purposes of such trade, manufacture, adventure, or concern, or of such profession, employment, or vocation...
Halaman 358 - To sell or -dispose of the undertaking of the company or any part thereof for such consideration as the company may think fit, and in particular for shares, debentures or securities of any other company having objects altogether or in part similar to those of the company...
Halaman 599 - Be it known that as well in own name as for and in the name and names of all and every other person or persons to whom the same doth, may, or shall appertain, in part or in all...
Halaman 485 - And be it enacted that upon all annuities, yearly interest of money, or other annual payments, whether such payments shall be payable within or out of Great Britain, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract...
Halaman 421 - America, for the Discovery of a new Passage into the South Sea, and for the finding some Trade for Furs, Minerals, and other considerable Commodities...
Halaman 520 - Duties to be charged in respect of any trade, manufacture, adventure, or concern in the nature of trade, not contained in any other schedule of this Act. Rules : First — The duty to he charged in. respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern, upon a fair and just average of three years...
Halaman 237 - ... the direction or management thereof, or being in the receipt of the profits thereof, on the amount of the produce or value thereof, and before paying, rendering, or distributing the produce or the value either between the different persons or members of the corporation, company, or society engaged in the concern, or to the owner of the soil or property, or to any creditor or other person whatever having a claim on or out of the said profits...
Halaman 216 - In estimating the balance of profits and gains chargeable under schedule (D.), or for the purpose of assessing the duty thereon, no sum shall be set against or deducted from, or allowed to be set against or deducted from, such profits or gains...
Halaman 432 - ... grants of land not exceeding one-twentieth part of the land so set out ; the blocks so granted to be determined by lot, and the Company to pay a rateable share of the survey expenses, not exceeding 8 cents Canadian an acre.
Halaman 212 - Kingdom or elsewhere, and for and in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom from any profession, trade, employment, or vocation, whether the same shall be respectively carried on in the United Kingdom or elsewhere...