Report of the Departmental Committee on Income Tax: Presented to Both Houses of Parliament by Command of His Majesty, Volume 1H.M. Stationery Office, 1905 - 216 pages |
From inside the book
Results 1-3 of 56
Page xiii
... allowance may be made in respect of the imperceptible and irremediable deterioration due to age . 72. The opinion of the Board of Inland Revenue and the practice follows the latter and more liberal interpretation , which seems to us the ...
... allowance may be made in respect of the imperceptible and irremediable deterioration due to age . 72. The opinion of the Board of Inland Revenue and the practice follows the latter and more liberal interpretation , which seems to us the ...
Page 12
... allowance under the scale . Should the total allowance be exhausted before the termination of the ship's life , and the ship subsequently change hands , the question of any future allowance which may be claimed for wear and tear should ...
... allowance under the scale . Should the total allowance be exhausted before the termination of the ship's life , and the ship subsequently change hands , the question of any future allowance which may be claimed for wear and tear should ...
Page 38
... allowance was made in respect of depreciation , but a system has grown up of adopting an allowance for depreciation in the value of machinery of a business , over and above the mere waste by wear and tear . By the Customs and Inland ...
... allowance was made in respect of depreciation , but a system has grown up of adopting an allowance for depreciation in the value of machinery of a business , over and above the mere waste by wear and tear . By the Customs and Inland ...
Contents
APPENDICES 1 | 1 |
LIST OF WITNESSES ARRANGED ALPHABETICALLY | 75 |
INDEX TO MINUTES OF EVIDENCE 213 | 213 |
Common terms and phrases
133rd Section accounts actual profits Additional Commissioners allowance amount annual appeal assessment Assessor average system Board of Inland Bonsor Buxton C. T. RITCHIE capital cent Chairman chargeable charged City of London claim co-operative societies Co-operative Wholesale Society Committee companies cost course deal deduction depreciation difficulty district dividend evidence exemption fact Francis Gore Gayler give grievance House of Lords Industrial and Provident Inland Revenue interest liable limited liability companies loss machinery matter memorandum ment non-members objection opinion paid patent pay income tax payment penalty persons practice present Primrose principle proposal purchase question received reference regard repayment Schedule Schedule D Section 133 Sir H Somerset House Special Commissioners suggest suppose Surveyor of Taxes SYDNEY BUXTON taxation taxpayer terminable annuities thing tion trade treble duty United Kingdom wear and tear whole Wholesale Society