THE SCOTTISH PROVIDENT INSTITUTION v FARMER (Surveyor of Taxes)
| Jurisdiction | Scotland |
| Judgment Date | 06 February 1912 |
| Date | 06 February 1912 |
| Court | Court of Session (Inner House - First Division) |
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2 cases
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Thomson v Moyse
... ... Inspector of Taxes) Appellant and Stephen ... was placed by Mr Foster on the case of Scottish Mortgage Company of Now Mexico v. McKolvio ... 2 ... President, observed in the case of the Provident Scottish Institution 'Every man and every company ... Farmer ... 6 Tax Cases, 34 , a Life Assurance Society ... ...
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Beauchamp v F. W. Woolworth Plc
...income tax is to be charged on profits of an income nature as opposed to capital profits: see Scottish Provident Institution v. Farmer (1912) 6 T.C. 34, 38. Moreoever, by section 130( f) of the Act of 1970, in computing the amount of the profits of a trade, no sum shall be deducted in respe......