Reports of Tax Cases, Band 3H.M. Stationery Office, 1899 |
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Häufige Begriffe und Wortgruppen
abroad Act of Parliament agent allowed amount annual value annuities Appellant Company applied assessment under Schedule asylum bank Board brewery buildings capital carried carried on abroad chargeable charged charitable purposes Church of Scotland claimed College colportage contended Corporation Crown debentures decision deduction directors dividends Dundee dwelling-house Edinburgh ending 5th April England entitled exemption expenses fact FORBES Free Church Free Library funds Grainger held House of Lords Income Tax Acts Inhabited House Duty Inland Revenue interest judgment Justice lands LEEDS BUILDING SOCIETY liable loans London County Council Lord LORD ADVOCATE Lord Herschell Lordships Louis Roederer manse meaning ment occupied opinion paid payable person premises profits and gains profits or gains QUEEN'S BENCH DIVISION question received referred rent residence respect Rule Scotland shareholders SIONERS Society statute Surveyor of Taxes tenements tion trade trust United Kingdom Vict words
Beliebte Passagen
Seite 117 - Engineer, being the art of directing the great sources of power in Nature for the use and convenience of man...
Seite 608 - ... 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...
Seite 378 - The income and property of the Association, from whatever source derived, shall be applied solely towards the promotion of the objects of the Association as set forth in this Memorandum of Association, and no portion thereof shall be paid or transferred directly or indirectly, by way of dividend, bonus, or otherwise howsoever, by way of profit to the persons who at any time are or have been Members of the Association...
Seite 575 - And for and in respect of the annual Profits or Gains arising or accruing to any Person whatever, whether a Subject of Her Majesty or not, although not resident within the United Kingdom...
Seite 359 - For and in respect of the annual profits or gains 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...
Seite 125 - ... in the construction of roads, bridges, aqueducts, canals, river navigation and docks, for internal intercourse and exchange, and in the construction of ports, harbours, moles, breakwaters and lighthouses, and in the art of navigation by artificial power for the purposes of commerce, and in the construction and adaptation of machinery, and in the drainage of cities and towns...
Seite 356 - At a meeting of the Commissioners for the General Purposes of the Income Tax Acts for the...
Seite 193 - In estimating the amount of the profits and gains arising as aforesaid no deduction shall be made on account of any annual interest, or any annuity or other annual payment, payable out of such profits or gains.
Seite 120 - ... such Society shall be supported wholly or in part by annual voluntary contributions, and shall not, and by its laws may not, make any dividend, gift, division, or bonus in money unto or between any of its members...
Seite 86 - Or on the rents and profits of lands, tenements, hereditaments, or heritages belonging to any hospital, public school, or almshouse, or vested in trustees for charitable purposes, so far as the same are applied to charitable purposes...