Reports of Tax Cases, Volumen8

accordingly agreement allowance American Thread Company amount Appellant Company applied arising assessed to Income assessed under Schedule behalf Biheller bonus capital carried cent chargeable charged claim Clause Commissioners of Inland Company's computation contended contract Court of Session Crown decision declared deduction directors dividend duty employment of profit ending 5th April entitled fact Finance Act foreign possessions fund held hereinafter High Court House of Lords Income Tax Act Inland Revenue interest judgment Justice Rowlatt King's Bench Division liable loans London Board Lord Lord Herschell ment Messrs office or employment opinion Ordinary Shares paid payable payment person profits and gains profits or gains provisions purchase purposes of Super-tax question Railway Company Ramie Union received referred respect Respondent Rule salary Schedule D Section shareholders Special Commissioners Sub-section taxable thereof total income trade transaction Treasury Bills trustees United Kingdom Wemyss Wemyss Castle words Zealand