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
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Page 89
... suppose that is right enough . He himself has not made a profit until he has reimbursed himself the outlay of his capital , but our reply to that is always a refusal to admit his claim for such an allowance . Our view is that he is in ...
... suppose that is right enough . He himself has not made a profit until he has reimbursed himself the outlay of his capital , but our reply to that is always a refusal to admit his claim for such an allowance . Our view is that he is in ...
Page 106
... Suppose the case of a man selling the company 21 June , 1904. or the business but retaining his position as managing director at , say , £ 500 a year . Do you think he ought not to pay income tax on the £ 500 ? -I think it should be ...
... Suppose the case of a man selling the company 21 June , 1904. or the business but retaining his position as managing director at , say , £ 500 a year . Do you think he ought not to pay income tax on the £ 500 ? -I think it should be ...
Page 116
... suppose that a fraudulent claim for exemption or for return of duty already paid might be made the basis of a charge for obtaining money by false pretences , but outside of that I think there is no remedy . All that can be done is to ...
... suppose that a fraudulent claim for exemption or for return of duty already paid might be made the basis of a charge for obtaining money by false pretences , but outside of that I think there is no remedy . All that can be done is to ...
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