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Table of Statutes
Table of Cases
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31st December 31st March 6th April accounting period actual adjusted Age Relief amount annual allowances annual payments appeal apply assessable under Schedule asset balancing allowance balancing charge basis period capital allowances capital expenditure carried forward Chap charge to tax chargeable claim Commissioners of Inland computed cost discontinuance dividend earned income relief emoluments employee entitled exceed expenses gross annual value herd Illustration included income arising income tax initial allowance Inland Revenue Inspector of Taxes interest investment allowance land less liable loan ment months non-resident Northern Ireland overseas paid partner partnership personal relief plant premiums profits or gains profits tax provisions rack rent receipt received regarded repayment Republic of Ireland resident respect Schedule D Section 170 Section 341 share sold Special Commissioners standard rate statutory total income surtax tax deducted tax payable taxpayer unearned United Kingdom valuation wife