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" 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, or any profession,... "
The Law Reports. Queen's Bench Division - Side 53
1888
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Company Precedents, for Use in Relation to Companies Subject to the ...

Francis Beaufort Palmer - 1884 - 770 sider
...and to be charged for every twenty shillings of the annual amount of such profits and gains. •• And for and in respect of the annual profits or gains...whether a subject of Her Majesty or not, although not •nt within the United Kingdom, from any property whatever in the United Kingdom, or any profession,...
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Reports of Tax Cases Under the Act 37 Vict. Cap. 16 and Under the ..., Volum 1

1884 - 588 sider
...arising from the property, professions, trades, arid offices (inter alia), section 2, Schedule D., " for and in respect of the annual profits or gains " arising or accruing to any person residing within the United " Kingdom for any profession, trade, employment, or rotation, " whether...
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The Law Quarterly Review, Volum 4

Frederick Pollock - 1888 - 516 sider
...an Act of Parliament ? The words of Schedule I) are very strong. That Schedule imposes income tax ' for and in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom from any.... trade.... whether the same shall be.... carried on in the...
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The Journal of Jurisprudence and Scottish Law Magazine, Volum 33

1889 - 684 sider
...vocation, whether the same shall be respectively carried on in the United Kingdom or elsewhere ;" and (2) the " annual profits or gains arising or accruing...although not resident within the United Kingdom, from any . . . profession, trade, employment, or vocation exercised within the United Kingdom." Jn the case...
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Selected Cases, Statutes and Orders Illustrative of the Principles of ...

Horace Bertram Nelson - 1889 - 516 sider
...clause of Schedule D. to 16 & 17 Viet. e. 34, s. 2, which provides that income tax shall be payable "for and in respect of the annual profits or gains arising or accruing to any person residing within the United Kingdom, from any profession, trade, employment, or vocation, whether the...
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The Law Quarterly Review, Volum 6

Frederick Pollock - 1890 - 498 sider
...and difficulties have supervened. Under 16 & 17 Viet. c. 34, s. 2, Schedule D, income-tax is charged 'in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom from any profession, trade, employment, or vocation, whether the same...
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Reports of Tax Cases, Volum 5

1911 - 754 sider
...Schedule D, of the Income Tax Act, 1853 06 and 17 Vic., c. 34), duties are to be charged :— . . . For and in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom from any profession, trade, employment or vocation, whether the same...
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Reports of Tax Cases, Volum 6

1915 - 714 sider
...Viet., c. 35, and 16 & 17 Viet., c. 34. By Section 2 of the latter Act, Schedule D, duty is payable '' for and in respect of the annual profits or gains " arising or accruing to any person residing in the United " Kingdom from any profession, trade, employment, or vocation, whether, the...
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Factory Accounts: Their Principles and Practice. A Handbook for Accountants ...

Emile Garcke, John Manger Fells - 1893 - 374 sider
...schedule with which we are here chiefly concerned is Schedule D, under which duties shall be charged 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...
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The Weekly Reporter, Volum 41

1893 - 870 sider
...obligations to which they have given rise. In the taxing provision of the Income Tax Acts the tax is imposed in respect of the annual profits or gains arising or accruing to any person from any trade, " to be charged for every twenty shillings of the annual amount of such profits or...
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