The Law Times Reports: Containing All the Cases Argued and Determined in the House of Lords, ... ; Together with a Selection of Cases of Universal Application Decided in the Superior Courts in Ireland and in Scotland, Τόμος 171Law Times Office, 1944 |
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Σελίδα xii
... Surtax - Covenant to pay annual sums to trustees for settlor's children - Trustees in their discretion return sums to settlor for maintenance - Adult children return sums to settlor - Liability of settlor to surtax . ( Russell v ...
... Surtax - Covenant to pay annual sums to trustees for settlor's children - Trustees in their discretion return sums to settlor for maintenance - Adult children return sums to settlor - Liability of settlor to surtax . ( Russell v ...
Σελίδα xv
... SURTAX . TITHE . Tithe rent - charge - Welsh ecclesiastical property Repair of chancel Liability of lay impropriators - Welsh Church Act , 1914 ( 4 & 5 Geo . 5 , c . 91 ) , s . 28. ( Tithe Redemption Commis- sion and Others v ...
... SURTAX . TITHE . Tithe rent - charge - Welsh ecclesiastical property Repair of chancel Liability of lay impropriators - Welsh Church Act , 1914 ( 4 & 5 Geo . 5 , c . 91 ) , s . 28. ( Tithe Redemption Commis- sion and Others v ...
Σελίδα 23
... surtax returns of the members , the commissioners might direct that , for the purpose of assessment to surtax , the company's income for the period should be deemed to be the income of the members and charged with surtax accordingly ...
... surtax returns of the members , the commissioners might direct that , for the purpose of assessment to surtax , the company's income for the period should be deemed to be the income of the members and charged with surtax accordingly ...
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agree agreement alleged amount appellant application argument assessment Barrister-at-Law bow cap Cammell Lairds cause charitable claim clause codicil conclusion contract counsel Court of Appeal Crown damages debt decided decision defendants dismissed dividends Donald Somervell duty effect entitled evidence fact Finance Act Greystoke Castle ground Hambrook held Home Guard House of Lords husband incapacity income tax injury Inland Revenue investment judgment jurisdiction justices K.B. Div L. T. Rep learned judge lease liability Lieut Limited Macnaghten matter meaning ment negligence notice offence opinion owners paid parties payable payment period person plaintiff premises present profits provisions purpose question reason referred regard respect respondents result Revenue Commissioners rule Sched sect settlement settlor shares soldier Solicitors standard rent statute statutory sub-section tenant testator testatrix tion tithe trade trustees United Kingdom wife words workman