Reports of Tax Cases, Band 7

aforesaid agreement allowance amount annual value annuity Appellant Company applied arising assessed to Income assessment under Schedule Attorney-General Barnardo's behalf Belfast carried chargeable charged charitable purposes claim Clause Commissioners of Inland contended costs Court of Session Crown decision deduction Directors dividends ended 5th April entitled exemption expenses fact Finance Act Governors held hereditaments hereinafter High Court Hospital House of Lords Income Tax Acts Inland Revenue interest John Hood judgment King's Bench Division lands liable ment occupied opinion ordinary paid parties payable person premises premiums profits and gains profits or gains purchase question receipts received referred Reginald Pole resident Respondents Rotunda Hospital Rotunda Rooms Rowlatt Rule Schedule D School shareholders shares Special Commissioners Special Purposes Statute Super-tax Surveyor of Taxes Tax under Schedule Taxes Management Act thereof total income trade trustees United Kingdom valuation wagons words