Reports of Tax Cases Under the Act 37 Vict. Cap. 16 and Under the Taxes Management Act, Volume 11884 - Taxation - 537 pages |
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Common terms and phrases
17 Vict Act of Parliament aforesaid Alexander Campbell amount annual value annuities Appellants applied argument arising assessment bank capital carrying Cesena chargeable charged clause Coal Exchange Commissioners contended Corporation Court of Exchequer Coutts Crown decision deduction different tenements dividends Donald Campbell dwelling-house England English profits entitled exemption expenses floor George III Glasgow ground HARBOUR BOARD Income Tax Acts Inhabited House Duty Inland Revenue judgment lands lease let in different levied liable London Lord Justice Lordship LUCAS Master meaning ment Mersey Docks Northern Telegraph Company Oban opinion paid payable payment person portion premises profits or gains proprietor provisions purposes of trade question rack rent Railway Company ratepayers referred rent residence respect rule Ryhope Schedule Scottish Widows separate servant shareholders Solicitor statute sub-section surplus Surveyor of Taxes tenant thereof tion United Kingdom valuation whole words
Popular passages
Page 92 - ... arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...
Page 312 - ... the rent at which the same might reasonably be expected to let from year to year, free of all usual tenants' rates and taxes, and tithe commutation rent-charge, if any, and deducting therefrom the probable average annual cost of the repairs, insurance, and other expenses, if any, necessary to maintain them in a state to command such rent...
Page 486 - Commissioners for general or special purposes shall, in assessing the profits or gains of any trade, manufacture, adventure, or concern in the nature of trade, chargeable under Schedule (D), or the profits of any concern chargeable by reference to the rules of that schedule, allow such deduction as they may think just and reasonable as representing the diminished value by reason of wear and tear during the year of any machinery or plant used for the purposes of the concern, and belonging to the person...
Page 162 - 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...
Page 483 - In charging the profits or gains of a trade . . . such deduction may be allowed as the Commissioners . . . may consider just and reasonable as representing the diminished value by reason of wear and tear during the year...
Page 360 - Where any house, being one property, shall be divided into, and let in, different tenements, and any of such tenements are occupied solely for the purposes of any trade or business, or of any profession or calling by which the occupier seeks a livelihood or profit...
Page 161 - It is liberty given to a particular individual, for a specific length of time, to go into and under the land, and to get certain things there if he can find them, and to take them away just as if he had bought so much of the soil.
Page 147 - The annual value of lands, tenements, hereditaments, or heritages charged under Schedule (A.) shall be understood to be the rent by the year at which the same are let...
Page 88 - United Kingdom from any kind of property whatever, whether situate in the United 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...
Page 77 - The duty to be 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...