Example sentences of "the [noun sg] [v-ing] [prep] the " in BNC.
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| 1 | He glanced down one passage to no avail , then tried the next , just soon enough to catch the porter emerging from the third door along . |
| 2 | This was the contention that the court ought not to entertain the action ‘ because to do so would be detrimental to national security ’ , the defence referring to the long-established practice of Secretaries of State not to disclose or discuss the existence of a warrant . |
| 3 | Yeah what about the income going into the house ? |
| 4 | Thus , with respect to the income arising during the years prior to the taxpayer coming to the United Kingdom there should be no tax charge under s739 . |
| 5 | Thus , the income arising to the overseas trustees ( whether actual or deemed ) may avoid a tax charge under general principles but on the other hand may result in the settlor or beneficiaries in an appropriate case being assessed under TA 1988 , s739 or under TA 1988 , s740 . |
| 6 | The House of Lords held that when determining the nature of the source of the income arising to the trust one looked through the trust treating the trust for all practical purposes as if it did not exist . |
| 7 | The income arising to the trustees was applied for the benefit of the respondent 's son who was infant and unmarried . |
| 8 | The settlor , when creating an overseas settlement must make certain that he does not come within any of the provisions of TA 1988 , Part XV , Chapters I — IV if he wishes to avoid tax on the income arising to the overseas settlement . |
| 9 | the income arising to the trust has a foreign source and therefore had it been received by the beneficiary he would not have borne tax on it ; and 2. the benefit — the payment out by the trustees to the individual — is not received in the United Kingdom . |
| 10 | The taxpayer is assessed on the income arising to the settlement on a remittance basis . |
| 11 | The income arising to the trust can only be taxed under Schedule D , Case IV or V. Payments from the trust can only give rise to a new source under Case V. Those Cases give the taxpayer the benefit of the remittance basis . |
| 12 | It should also be noted that in determining the amount of income available up to the end of any year one looks at the aggregate amount of the income arising under the settlement in that year and in any previous year which has not been distributed and one deducts an amount equal to tax at the rate applicable to trusts on the aggregate amount of income , arising under the settlement in the year of payment and any previous year , which has not been distributed . |
| 13 | This is an important concession and reads as follows : B18 Payments out of a discretionary trust : entitlement to relief from UK tax under the provisions of the Income Tax Acts or of a double taxation agreement If a payment made by trustees falls to be treated as a net amount in accordance with TA 1988 s.687(2) and the income arising under the trust includes income in respect of which the beneficiary would , if such income came to him directly instead of through trustees , be entitled to relief under the provisions of the Income Tax Acts , eg TA 1988 , s.278 ( claims for personal reliefs by non-residents ) ; TA 1988 s.47 ( claims for exemption from tax on certain UK Government securities held by persons not ordinarily resident in the UK ) ; TA 1988 ss.48 , 123 ( claims for exemption from UK tax on income from overseas securities by persons not resident in the UK ) ; or under the terms of a double taxation agreement , such relief will be granted to the beneficiary on a claim made by him to the extent that the payment is of income which arose to the trustees not earlier than in the year 1973 – 74 and not earlier than six years before the end of the year of assessment in which the payment was made , provided that the trustees have submitted for each year trust returns which are supported by the relevant income tax certificates and which detail all sources of trust income arising and payments made to beneficiaries . |
| 14 | Taxes Act 1988 , s64 provides that the general rule with regard to Case III of Schedule D is tax shall be computed on the full amount of the income arising within the year preceding the year of assessment and shall be paid on the actual amount of that income without any deduction . |
| 15 | My stepfather died at the end of November 1991 and under his will my mother was left the life interest in the income arising from the sum of £60,000 with the remainder to my stepbrother . |
| 16 | The fact that the trustees had to retain some monies to cover expenses did not prevent the income arising from the specific assets . |
| 17 | The charge would be on a preceding year basis although if additional funds are added to the account the income arising from the additional funds will be assessed on the actual basis in the early years . |
| 18 | It was held that the income arising from the £2M was to be assessed basically as if a new source of income had arisen , ie there had been an addition to the account within s66(3) and the income arising from the addition would be assessed on an actual basis during the early years . |
| 19 | It was held that the income arising from the £2M was to be assessed basically as if a new source of income had arisen , ie there had been an addition to the account within s66(3) and the income arising from the addition would be assessed on an actual basis during the early years . |
| 20 | It may be that if there is an overseas trust with X in the United Kingdom having a life interest therein and with the trust fund comprising UK source bank deposits ( for instance ) that the preceding year basis will apply ( with regard to the assessments made on X ) although if further monies are put into the trust ( and these are similarly put on deposit with the UK bank ) the income arising from the additional monies will be assessed on an actual basis in the early years as comprising income arising from a fresh addition to the source within TA 1988 , s66(3) . |
| 21 | There are , however , a number of provisions contained in TA 1988 , Part XV ( ss660-689 ) which seek to tax the income arising from the trust property upon the settlor , even though he may have attempted to alienate that income for tax purposes . |
| 22 | The income arising from the £100,000 would not be caught by TA 1988 , Part XV as the income would not be income arising under a settlement . |
| 23 | It was held in Chamberlain v IRC 25 TC 317 that where assets settled by X were invested in shares in a company controlled by the settlor , the whole of the capital of which was held by the trustees themselves , the income arising in the company did not arise from property comprised in the settlement within the meaning of TA 1988 , s672(1) . |
| 24 | It is arguable ( and the Revenue do accept this ) that if the income arising in the trust is taxable under s739 and payments are made out from the trust there is no double charge to tax ( under s739 and Case V as a new source ) , even though these may create a new Case V source . |
| 25 | As the taxpayer is on a remittance basis ( both with respect to the income arising in the trust and with respect to the new source of income ) there should be no possible problems in connection with s739 ; there is never any remittance to the United Kingdom of the income . |
| 26 | The acid solution enters another section of the plant where it passes through a second organic solvent to remove any lingering waste products , then , on coming into contact with a water-based solution , the uranium and plutonium separate , the plutonium returning to the water solution and the uranium remaining in the solvent . |
| 27 | The thunder was continuous and the heavens opened up so , nowhere to go , we were huddled in the tent waiting for the river to rise . |
| 28 | Turkey exports up to 50 million bulbs a year with the majority passing through the Netherlands . |
| 29 | The majority feeling in the CDP was moving towards support for development within the CNAA . |
| 30 | The door was open and she stood just outside the aperture taking in the five men . |