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الصفحة 603
If there was a direction in a will to pay C such a sum without deduction for income tax , sur - tax would not be in- cluded . The difficulty in the present case is that the language treats the sur - tax as something which has nothing to ...
If there was a direction in a will to pay C such a sum without deduction for income tax , sur - tax would not be in- cluded . The difficulty in the present case is that the language treats the sur - tax as something which has nothing to ...
الصفحة 604
Income tax is not a deduction which could be made by the covenantee . If , in fact , there is an association of the word " deduction " with the word tax , " the court would hold that income tax was included in deductions as in Re ...
Income tax is not a deduction which could be made by the covenantee . If , in fact , there is an association of the word " deduction " with the word tax , " the court would hold that income tax was included in deductions as in Re ...
الصفحة 605
It is a covenant to pay to the trustees in trust for Lady Horlick such a sum as after deduction of income tax at the standard rate for the time being in force and of every other tax on income for the time being in force shall leave a ...
It is a covenant to pay to the trustees in trust for Lady Horlick such a sum as after deduction of income tax at the standard rate for the time being in force and of every other tax on income for the time being in force shall leave a ...
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action agents agree allowed amount appellants applied argument arises authority Bank called carried cause circumstances claim clause conclusion condition consideration considered construction contained contended contract corporation costs course court damages deal decided decision defendants Digest Supp direction duty effect entitled evidence exercise express fact follows further give given Government grant ground held husband included income interest issue judge judgment land liability limited LORD matter meaning mind necessary NOTE notice opinion paid particular parties patent payment period person petition plaintiff position premises present proceedings question reason received referred regard Reported respect respondents result rule sect seems shares Solicitors sufficient supply taken trade true trust whole wife