Tax Cases: Reported Under the Direction of the Board of Inland Revenue : (with Notes of Argument Supplied by the Incorporated Council of Law Reporting)., Volume 1
H.M. Stationery Office, 1875 - Taxation
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17 Vict Act of Parliament aforesaid Alexander Campbell amount annual value annuities Appellants applied argument assessment bank beneﬁt Board building capital carrying Cesena chargeable charged clause coal Coal Exchange Commissioners conﬁrmed contended Corporation Court Court of Exchequer Coutts Crown decision deduction different tenements diﬁerent dividends Donald Campbell dwelling-house England entitled Exchequer exemption expenses ﬁnd ﬁrm ﬁrst ﬁve ﬂat George III Glasgow Income Tax Acts Inhabited House Duty Inland Revenue judgment lands lease levied liable Lord Justice Lordship Master meaning ment Mersey Docks Oban occupied oﬁices oﬂice opinion paid payable payment person portion premises proﬁts arising proﬁts or gains provisions purposes of trade question rack rent ratepayers referred rent residence respect rule Ryhope Schedule Scottish Widows separate servant shareholders Solicitor speciﬁc statute sub-section Surveyor of Taxes tenant thereof United Kingdom valuation whole words