Court : House of Lords
..... be held to be ordinarily resident here, appears to me to be without substance. the expression "ordinary residence" is found in the income tax act of 1806 and occurs again and again in the later income tax acts, where it is contrasted with usual or occasional or temporary residence; and i think that it connotes residence in a place with ..... 35. i do not attempt to give any definition of the word "resident." in my opinion it has no technical or special meaning for the purposes of the income tax act. "ordinarily resident" also seems to me to have no such technical or special meaning. in particular it is in my opinion impossible to restrict its connotation to ..... something about a matter which was much discussed during the argument - namely, the meaning of the word "reside" and the expression "ordinarily reside" as used in the income tax act. 7. my lords, the word "reside" is a familiar english word and is defined in the oxford english dictionary as meaning "to dwell permanently or for a .....
Tag this Judgment!Court : House of Lords
..... a very compelling reason why no distinction should be drawn according to whether a nominal sum is paid or not: for it would mean that " profits " in the income tax acts would have a different meaning in scotland from what it has in england. in scotland, as your lordships well know, it is unnecessary to have consideration to support a ..... been necessary to put a somewhat restricted meaning upon the words all salaries, fees, wages, perquisites or profits whatsoever" which now appear in the ninth schedule of the income tax act, 1952, i should not be surprised to find that neither an option to take up shares at a price, more particularly perhaps if the option is made non-assignable ..... for the year in which the shares were issued because the servant had retired. i realise that one ought not to be surprised at anything that happens under the income tax acts, but nevertheless all this does seem a little strange. both parties rely on tennant v. smith [1892] a.c. 150, and in particular on the familiar .....
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
..... of the matter may be found in several cases of which the most relevant is crossland v hawkins [1961] ch 537. this concerned section 397 of the income tax act 1952, the effect of which is now reproduced in section 660b of the 1988 act. it is, for all relevant purposes, in terms similar to section 660a, except that instead of applying ..... as to achieve his object" (emphasis added). 81. crossland (inspector of taxes) v hawkins [1961] 1 ch. 537 is another decision of the court of appeal which appears to me to be in point. it was a case concerned with sections 397 and 403 of the income tax act 1952. again, the detailed facts do not matter. what seems to me ..... under a settlement during the life of the settlor shall be treated for all purposes of the income tax acts as the income of the settlor and not as the income of any other person unless the income arises from property in which the settlor has no interest. (2) subject to the following provisions of this section, a settlor shall be regarded .....
Tag this Judgment!Court : House of Lords
..... saw the start of the new self-assessment regime. introducing both changes at the same time attracted much criticism." self-assessment for income tax was introduced by the finance act 1994 with effect from 1996-1997. in theory it applies to all individual taxpayers, whether traders or not, but in practice self ..... 3(3) (c) and (5)). the draftsman has not followed the technique of referential incorporation of provisions of the income and corporation taxes act 1988 ("icta 1988") in defining the concept (familiar for tax purposes) of trading profit. instead the draftsman has provided his own set of rules, which reproduce more or less faithfully ..... revisited and examined more closely. (1) the system of capital allowances for income tax and corporation tax purposes (first introduced in a recognisably modern form for income tax in 1945, and frequently changed, especially in the 1980s) was consolidated in the capital allowances act 1990 ("caa 1990"). (2) csa 1991 was foreshadowed in the white paper .....
Tag this Judgment!Court : House of Lords
..... legal position of the capital and the equitable position of the trustee and the cestui que trust, as regards the right to the income, for income tax purposes the law is otherwise and that under the income tax act and by virtue of some implication the " accrual " is to the beneficiary. i put aside the contention that, if the ..... think it necessary, having regard to the full discussion which has taken place in the speeches which have been already made, to discuss the sections of the income tax act or the schedules which have been already referred to. the question which emerges from these is whether the moneys paid by the trustees of the will of ..... shares or rents in any place out of the united kingdom, but was, in the language of the income tax act, " income arising from " possessions out of the united kingdom other than stocks, shares, " or rents," income which while chargeable to income tax is only so chargeable to the extent to which it is received in the united kingdom. such equally .....
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
..... proceedings on the ground that as a matter of commonsense and convenience all activity in the case should be in scotland: r v commissioner for the special purposes of the income tax acts, ex p r w forsyth ltd [1987] 1 all er 1035. 16. sokha v secretary of state for the home department 1992 slt 1049 was an immigration case. the ..... who can establish that it has jurisdiction to provide him with a remedy calls upon it to do so. 58. in r v commissioners for the special purposes of the income tax acts, ex p r w forsyth ltd [1987] 1 all er 1035 the crown applied to strike out or to stay proceedings on the ground that the court in england had ..... fees paid to him by a company in warwickshire. the assessment had been confirmed by the general commissioners for that county and was therefore final under the income tax act 1918. lord fleming held that, before he could suspend the poinding, the complainer would have to get rid of the commissioners' determination. his lordship said, at pp 407-408: "if .....
Tag this Judgment!Court : House of Lords
..... including the settlor) were appointed trustees. the survivors of them are the present appellants. the relevant facts as found by the commissioners for the special purposes of the income tax acts are these. i take them from the case stated, which will at the same time conveniently show the nature of the claim which is the subject of appeal ..... the settlor, of the other part, certain properties were vested in the trustees for charitable purposes within the meaning of section 37 (1) (a) of the income tax act, 1918, and whether the rents of those properties were in the years 1940-41 and 1941-42 applied by them to charitable purposes only. section 37 (1) of ..... the income tax act, 1918, is as follows: 37.(1) exemption shall be granted (a) from tax under schedule a in respect of the rents " and profits of any lands, tenements, hereditaments, or heritages belonging to any hospital, .....
Tag this Judgment!Court : House of Lords
..... the excess of premiums contributed over claims met. the ground of these decisions was that such a surplus was not profit within the meaning of the income tax acts, but merely represented the extent to which the contributions of those participating in the scheme had proved in experience to have been more than was ..... association with its members. it is not disputed that the assessment was made on the footing that such surplus constituted profits chargeable to income tax by virtue of section 31 of the finance act, 1933, and could not otherwise be justified. on appeal, the special commissioners affirmed the assessment, and, on the requisition of the ..... special commissioners as follows: "whether the surplus arising from transactions of insurance of the association with its members is assessable to income tax by virtue of section 31 (1) of the finance act, 1933?" the special commissioners answered the question in the affirmative, but their decision was reversed by the first division of the .....
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