A Guide to Income-tax PracticeGee & Company Limited, 1911 - 545 Seiten |
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5th April allowed annual value annuity applied assessed under Schedule average Bank Bookkeeping capital cent Chapter chargeable charged Chartered Accountant claim contended Corporation Cost Accounts Court of Appeal Court of Session Crown debenture decision deduct tax depreciation disallowed dividends duty earned exceed Exchequer expenses Finance Act foreign Form Fund held House of Lords Income Tax Acts income tax purposes Inland Revenue interest King's Bench Division land liable London London Assurance Corporation London County Council Lord Advocate ment MOORGATE STREET Mortgage paid partner payable penalty person Post free U.K. premiums price post free profits or gains Queen's Bench Division Railway receipt received relief rent repairs repayment resident respect rule salary Scotland Society Special Commissioners Stock Surveyor of Taxes thereof tion total income trade Trustees U.K. and Abroad United Kingdom wear and tear دو
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Seite 24 - Practice. A Handbook for Accountants and Manufacturers, with Appendices on the Nomenclature of Machine Details ; the Income Tax Acts ; the Rating of Factories ; Fire and Boiler Insurance ; the Factory and Workshop Acts, &c. , including also a Glossary of Terms and a large number of Specimen Rulings. By EMILE GARCKE and JM FELLS.
Seite 76 - 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 168 - The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the sums (so far as the same can be computed) which have been or will be received in Great Britain in the current year, without any deduction or abatement.
Seite 486 - ... he shall be liable to a penalty not exceeding fifty pounds, and, after judgment has been given for that penalty, to a further penalty of the like amount for every day during which the failure continues.
Seite 408 - Order, with reference to any person, matter, or thing, any word or words is or are used importing the singular number, or the masculine gender only, yet such word or words shall be understood to include several persons as well as one person...
Seite 165 - 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.
Seite 165 - Act relating to income tax, the 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...
Seite 305 - D, or of any royalty or other sum paid in respect of the user of a patent, not payable, or not wholly payable out of profits or gains brought into charge, the person by or through whom any such payment is made shall deduct thereout a sum representing the amount of the tax thereon at the rate of tax In force at the time of the payment...
Seite 8 - Auditors, and the principles affecting their work. Regard has also been had to the needs and requirements of Students for Examinations, in the choice and treatment of the subjects dealt with. The following is a summary of the...
Seite 329 - III. of this schedule, as before mentioned, it shall appear that the account required by the said rules cannot be made out by reason of the possession or interest of the party to be charged thereon having commenced within the time for which the account is directed to be made out, the profits of one year shall be estimated in proportion to the profits received within the time elapsed since the commencement of such possession or interest : 7th.