Hand-book of Income Tax Law & Practice: With an Index to the Acts of Parliament - 1842 to the Present Time

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Сторінка 352 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Сторінка 149 - And for and in respect of the annual profits or gains arising or accruing to any person whatever, whether a subject of Her Majesty or not, although not resident within the United Kingdom, from any property whatever in the United Kingdom,1 or any profession, trade, employment, or vocation, 1 NOTE.
Сторінка 165 - And be it enacted that upon all annuities, yearly interest of money, or other annual payments, whether such payments shall be payable within or out of Great Britain, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract...
Сторінка 25 - An Act for consolidating certain of the provisions " contained in any Act or Acts relating to the duties under the management of the " commissioners for the affairs of taxes, and for amending the said Acts, so far as the " same relate to that part of Great Britain called Scotland...
Сторінка 341 - to inquire into the present mode of authorizing and collecting the income and property tax, and whether any mode of levying the same, so as to render the tax more equitable, can be adopted.
Сторінка 26 - Cases not hereby expressly provided for, and shall be observed, applied, enforced, and put in execution for the raising, levying, collecting, and securing of the said Duties hereby granted, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, as fully and effectually, to all Intents and Purposes, as if the same had been herein repeated and specially enacted with reference to the said Duties by this Act granted.
Сторінка 78 - For and in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom, from any kind of property whatever, whether situate in the United Kingdom or elsewhere...
Сторінка 243 - ... was made, fell short of the sum so computed in " respect of the same source of profit on which the computation " was made, it shall be lawful for the said Commissioners to...
Сторінка 36 - Act, except in such cases and to such persons only who ' shall be sworn to the due execution of the said Act, and ' where it shall be necessary to disclose the same for the • ' purposes of the said Act, or to the Commissioners of Stamps ' and Taxes, or in order to or in the course of a prosecution ' for perjury committed in such examination, affidavit, depo' sition, or affirmation.
Сторінка 19 - Your committee also feel that it would be unjust to make any alteration in the present incidence of the income tax without, at the same time, taking into consideration the pressure of other taxation upon the various interests of the country...

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