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Page 225
The interest which had been added to the principal money was net interest only — that was to say , the gross interest , after deduction of income tax . The income tax commissioners purporting to act under the provisions of rule 21 of ...
The interest which had been added to the principal money was net interest only — that was to say , the gross interest , after deduction of income tax . The income tax commissioners purporting to act under the provisions of rule 21 of ...
Page 226
Interest of money ” in rule 21 included interest paid in foreign currency . ... Revenue— Income tax - English company -- Issue of debenturesOption for payment of interest in dollars at fixed rate to £ 1Depreciation in sterling ...
Interest of money ” in rule 21 included interest paid in foreign currency . ... Revenue— Income tax - English company -- Issue of debenturesOption for payment of interest in dollars at fixed rate to £ 1Depreciation in sterling ...
Page 436
Montgomery ( 1 R. & M. 729 ) , which showed that where payment was made on account of principal and interest of legacies it must be first ascribed to interest at £ 4 per cent . per annum , and then to principal .
Montgomery ( 1 R. & M. 729 ) , which showed that where payment was made on account of principal and interest of legacies it must be first ascribed to interest at £ 4 per cent . per annum , and then to principal .
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action allowed amount Appeal apply appointed authority Bank Bill called cause charge claim Committee common considered contract costs Council Counsel County course Court death decision defendants died duty effect entitled express fact February Friday give given grant ground held House income interest issue January judge judgment Justice L. T. Rep land later Limited London Lord March matter means meeting Monday necessary Notes notice obtained owners paid party passed payment person plaintiff position practice present Price proposed purchaser question reason received referred regard representatives respect respondent road rule sect settled shares Society solicitor sub-sect taken Thursday Thursday 11 trustees Tuesday Wednesday wife