Court : House of Lords
..... [after the narrative quoted supra]by section 5 of the income tax act of 1918, as amended by the finance act of 1920, it is provided:5. (1) for the, purposes of super-tax, the total income of any individual from all sources shall be taken to be the total income of that individual from all sources for the previous year, estimated ..... connexion with any claim for a deduction from assessable income, but subject to the provisions hereinafter contained. and by section 19 of the income tax act of 1918, as amended by the finance act, 1920, it is provided: 19. for the purpose of any claim for an allowance or deduction the income arising from the ownership of lands, tenements, hereditaments, ..... fruits of the lands; she cannot grant leases for the duration of her life. nay, further, the trustees can grant a lease for the ordinary duration of an agricultural lease, i.e., nineteen years, which would bind the fiar, whom, at this juncture, they also representa thing which she could not do even after .....
Tag this Judgment!Court : House of Lords
..... the meaning of the income tax actsoxford group v. inland revenue commissioners [1949]2 a.e.r., 537. (3) if a substantial part of the objects of the body of persons is to benefit its own members, the body of persons is not established for charitable purposes onlyinland revenue commissioners v. yorkshire agricultural society [1928] 1 k ..... that the efficiency of the police is, a matter of public importance which falls within the class of charitable purposes to which the exemption in section 30 of the income tax act, 1918, applies. the question then is whether the city of glasgow police athletic association is a body of persons established for public charitable purposes only. now it ..... determined by the special commissioners in like manner as an appeal made to them against an assessment under schedule d, and that all the provisions of the income tax acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the high court on a point of law) .....
Tag this Judgment!Court : House of Lords
..... matter of surprise that the revenue did not in the kilmarnock co-op case take the composite trade point. consistently from the enactment of section 8 of the income taxes act 1948, which was in materially the same terms as section 18, until the decision of lightman j in bestway (holdings) ltd v luff (1998) 70 tc ..... coherent pattern in the way that capital allowances have been granted over the years. allowances for industrial buildings were first introduced by the income tax act 1945. the legislation was consolidated, as amended, by the capital allowances act 1968, and reconsolidated, with further amendments, by caa 1990, which (with a few further amendments) was in force in 1999 ..... following activities, that is to say, ploughing or cultivating land (other than land in the occupation of the person carrying on the trade) or doing any other agricultural operation on such land, or threshing the crops of another person; or (j) for the purposes of a trade which consists in the catching or taking of .....
Tag this Judgment!Court : House of Lords
..... farms current account, but should indemnify peters personal representatives in respect of inheritance tax payable on steart farm (parts of which had development value exceeding the agricultural value). the order also directed an account of income to be taken. 49. the personal representatives appealed with permission granted by mummery lj. ..... trust as distinct and separate remedies, to confine proprietary estoppel to cases where the representation, whether express or implied, on which the claimant has acted is unconditional and to address the cases where the representations are of future benefits, and subject to qualification on account of unforeseen future events, via ..... to the encroached upon land. this, too, seems to me straightforward proprietary estoppel. there are many other examples of decided cases where representations acted on by the representee have led to the representor being estopped from denying that the representee had the proprietary interest in the representors land .....
Tag this Judgment!Court : House of Lords
..... decision of mr. justice rowlatt. that learned judge had dismissed the respondents' appeal from a decision of the commissioners for the special purposes of the income tax acts confirming assessments to income tax made upon the respondents under schedule d for the four years ending 6th april, 1928. the respondents are a limited company formed in 1902 to ..... to assess under whichever schedule they prefer in my opinion does not exist: and is inconsistent with the provisions of the income tax acts through- out their history. the scheme of the income tax acts is and always has been to provide for the taxation of specific properties under schedules appropriated to them and under a general ..... instead of on the various individual tenants who are the occupiers, in accordance with rule 8 (c)(i) of section 7 of schedule a of the income tax act, 1918, which provides for the assessment of landlords instead of tenants in the case of any house or building let in different apartments and tenements and .....
Tag this Judgment!Court : House of Lords
..... a curious instance of mixed motives or objects is taken by andrews j., in his interesting judgment in the divisional court in leathem v. craig (supra) (loc. cit. at p. 674), from kearney v. lloyd (supra), where the defendants were parishioners who had combined to withhold their subscriptions from the incumbent, partly, as ..... petitioners' legitimate rights to trade as condescended upon, interdict should be granted as craved. 4. separatim, and, in any event, the respondents having by their actings wilfully interfered with and obstructed the petitioners' contractual relations and liberty to exercise their trade, and having thereby caused injury to the petitioners, interdict should be granted ..... i would first observe that some confusion may arise from the use of such words as " motive " and " intention." lord dunedin in sorrell v. smith (ubi cit. at p. 724) appears to use the two words interchangeably. there is the further difficulty that, in some branches of the law, " intention " may be .....
Tag this Judgment!Court : House of Lords
..... that was in pemsel's case, 1891, a.c. 531, at p. 583. the question in the case was whether the word charity, us used in the income tax acts, bore the same meaning in its application to scotlandas it did when applied in england and ireland. the house of lords held that it did, even though the technical ..... words for objects to be selected by the executors and which are free from certain restrictions such as the rule against perpetuities, and have certain immunities under the income tax acts, should be scrutinised before their right to be classed as charitable is admitted, but it is a different matter to make the test depend on anything but ..... to such charities should be construed as references to charities within the meaning purview and interpretation of the said preamble. in other respects the act of 1888 repealed the act of elizabeth. that act had provided a special proceeding under the chancellor for the reform of deceits and breaches of trust, touching land given to charitable uses. it .....
Tag this Judgment!Court : House of Lords
..... according to the natural construction of its words. lord halsbury adds that in a taxing act it is impossible to assume any intention or governing purpose in the acts to do more than take such tax as the statute imposes: it must be seen whether the tax is expressly imposed. this is true doctrine which i must bear in mind as ..... of the proportions so ascertained: ... 47.(1) the following shall be treated as benefits accruing to the deceased from the company, that is to say (a) any income of the company, and any periodical payment out of the resources or at the expense of the company, which the deceased received for his own benefit whether directly or ..... with subsection (2) of this section, by reference to the proportion that the aggregate amount of the benefits accruing to the deceased from the company bore to the net income of the company. (2) the proportion aforesaid shall be ascertained for each accounting year that fell wholly or partly within the three years ending with the death, by .....
Tag this Judgment!Court : House of Lords
..... more than a question of fact. my lords, i think that it is a question of law what meaning is to be given to the words of the income tax act trade, manufacture, adventure or concern in the nature of trade and for that matter what constitute profits or gains arising from it. here we have a statutory phrase ..... from a trade, manufacture, adventure or concern in the nature of trade and so is taxable under case i of schedule d of the income tax act, 1918. the commissioners for the general purposes of the income tax for the division of west morley in the countyof york, to whom the respondents appealed against the assessments, determined that the transaction which was ..... the sum of 10,326 for the first year and 5,000 for the second year, appeals were taken to the commissioners for the general purposes of the income tax for the division of west morley in the countyof york. they discharged the assessments but, the appellant having expressed his dissatisfaction with their decision as being erroneous in .....
Tag this Judgment!Court : House of Lords
..... be trusted to do justice where it might be impossible to bring the case strictly within the m'naghten rules, but everybody would say that the man's acts were the acts of a lunatic, and then they quote from the evidence of lord simon who had been in turn home secretary and lord chancellor: i imagine that it would ..... rules should apply because they are the test applied in all other courts. in fact, counsel in the present case were unable to find any civil case, other than hanbury (cit. sup.) and more recent divorce cases, in which the m'naghten rules have been applied. but the learned judge was able to grant decree on another ground. and, indeed ..... it is this. before 1857 divorce a mensa et thoro on the ground of cruelty was a well- established remedy given by the ecclesiastical courts. by the matrimonial causes act, 1857, the jurisdiction of those courts was transferred to hermajesty's courts: divorce a mensa et thoro became judicial separation, but the same principles continued to apply. by .....
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