 | 1911 - 1226 pages
...Seliednle D. The Income Tax Act 1853, section 2, Schedule D, imposes income tax, inter alia, "For or 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,... | |
 | 1923 - 706 pages
...this schedule shall be charged in respect of (a) the annual profits or gains arising or accruing, (i) to any person residing in the United Kingdom from any kind of property whatever , and (it) to any person residing in the United Kingdom from any trade, profession, employment or vocation,... | |
 | George Findlay Shirras - 1924 - 714 pages
.... . 7 Total . . .100 Income tax under Schedule D is, it will be seen, charged on the annual profits arising or accruing to any person residing in the United Kingdom from property wherever situated, but not assessed under Schedule A, or from trade, profession, employment,... | |
 | 1925 - 1346 pages
...Tax Act 1853 and the Income Tax Act, 1842. Chapter 34, S. 2, schedule D of Act of 1853 imposes a duty "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... | |
 | 1925 - 762 pages
...Kingdom, of vendors of gas mantles. Schedule D, Section 2, of the Income Tax Act, 1853, imposes a duty " 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,... | |
 | 1926 - 522 pages
...Brighton College Corporation. Moreover, since under the statute income tax is chargeable under Schedule D in respect of the annual profits or gains arising or accruing to any person (which includes a corporation) " from any trade, profession, employment or vocation," there is no good... | |
 | 1928 - 854 pages
...cot within the ambit or trade of the party making the profit, is not assessable to Income Tax as " profits or gains arising or accruing to any person " residing in the United Kingdom from any trade." I do not think that this matter is now open for reconsideration, unless it be in the Court... | |
 | 1928 - 778 pages
...statute of Elizabeth. My Lords, by the Income Tax Act, 1918, Income Tax is chargeable under Schedule D in respect of the annual profits or gains arising or accruing to any person (including a corporation) residing in the United Kingdom from any trade, profession, employment or... | |
 | United States. Board of Tax Appeals - 1933 - 1618 pages
...Schedule shall he charged in respect of — (a) The annual profits or gains arising or accruing — (i) to any person residing in the United Kingdom from...whether situate in the United Kingdom or elsewhere; ******* in each case for every twenty shillings of the annual amount of the profits or gains. 2. Tux... | |
| |
... 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... 
