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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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Introduction to Public Finance

Carl Copping Plehn - 1911 - 530 sider
...elsewhere, 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 arising or accruing to any person whatever, and whether a subject of His Majesty or not, although not resident within the United Kingdom, from...
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Income Tax in Relation to Accounts

Ernest Evan Spicer, Ernest Charles Pegler - 1910 - 252 sider
...elsewhere. (6) The Annual Profits or Gains accruing to any person whatever, whether a subject of His Majesty or not, although not resident within the United...any property whatever in the United Kingdom, or any trade, &c., exercised within the United Kingdom. (c) All interest of money, Annuities and other Annual...
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Income Taxation: Methods and Results in Various Countries

Kossuth Kent Kennan - 1910 - 376 sider
...subject of His Majesty or not, whether a resident within the United Kingdom or not, from any profit whatever in the United Kingdom, or any profession,...employment, or vocation exercised within the United Kingdom. c). All interest of money, annuities, and other annual profits and gains not charged by virtue of any...
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Cases Decided in the Court of Session, and Also in the Justiciary and House ...

1911 - 1710 sider
...Act, 1853 (16 and 17 Viet. cap. 34), sec. 2, Sched. D, imposes income-tax, inter alia :—•" For or in respect of the annual profits or gains arising...resident within the United Kingdom, from . . . any profession, trade, employment, or vocation exercised within the United Kingdom. . . ." The Income-Tax...
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The Revised Reports: Being a Republication of Such Cases in the ..., Volum 120

Frederick Pollock, Robert Campbell, Oliver Augustus Saunders, Arthur Beresford Cane, Joseph Gerald Pease, William Bowstead - 1911 - 988 sider
...which they have no power. By sect. 1 there shall be charged the several rates thereinafter mentioned, " for and in respect of the annual profits or gains arising or accruing to any person or persons not resident within the United Kingdom, from any property whatever within the United Kingdom,...
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Foreign Companies and Other Corporations

Edward Hilton Young baron Kennet, Edward Hilton Young - 1912 - 350 sider
...of Schedule D of section 2 of the Income Tax Act of 1853 provides that income tax is to be payable in respect of the annual profits or gains arising...employment, or vocation exercised within the United Kingdom. In applying this paragraph to foreign companies, the converse of the principle established in De Beers...
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The Acts Relating to the Income Tax, Del 1

Great Britain, Stephen Dowell - 1913 - 950 sider
...or persons, bodies politic or corporate, companies or societies, whether corporate or not corporate, and for and in respect of the annual profits or gains arising ar accruing to any person or persons ichatever resident in the United Kingdom, from any kind of property...
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Reports of Bankruptcy and Company Cases Decided in the High Court of Justice ...

1915 - 434 sider
...therefore rasident here. It follows that under Schedule D. of the Income Tax Act, 1842, it is taxable for and in respect of the annual profits or gains arising or accruing to it from any trade carried on or exercised within the United Kingdom. The question to be answered is,...
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Commercial Laws of England, Scotland, Germany and France

United States. Department of Commerce, Archibald John Wolfe, Edwin Montefiore Borchard - 1915 - 136 sider
...companies for income tax upon the amount of annual profits or gains received from any property within, or any profession, trade, employment, or vocation exercised within the United Kingdom. There is no other tax on business done. They pay rates and taxes in the same manner as individuals...
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War Taxation of Incomes, Excess Profits, and Luxuries in Certain Foreign ...

Library of Congress. Legislative Reference Service - 1918 - 142 sider
...politic or corporate, company, or society, whether corporate or not, out of any public revenue. And the annual profits or gains arising or accruing to any person whatever, and whether a subject of His Majesty or not, although not resident within the United Kingdom, from...
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