Keir v. Gillespie [1919] ScotLR 73 (19 November 1919)

Keir v. Gillespie [1919] ScotLR 73 (19 November 1919)

Occupation of land for grazing sheep falls within 'husbandry' as used in section 21 of the Finance Act 1918, justifying assessment on twice the annual value under Schedule B.

Citation
[1919] ScotLR 73
Parties
Appellant: Duncan Keir; Respondent: Thomas Gillespie
Jurisdiction
Scotland
Judgment Date
19 November 1919
Procedural Posture
Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Income Tax, Interpretation of 'husbandry', Schedule B Assessments, Finance Act 1918
Revenue Taxation Income Tax Interpretation of 'husbandry' Schedule B Assessments Finance Act 1918

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Parties

Duncan Keir

Appellant

Thomas Gillespie

Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Does occupation of land for grazing sheep constitute 'husbandry' under section 21 of the Finance Act 1918 for income tax purposes?

Ratio Decidendi

Occupation of land for grazing sheep falls within 'husbandry' as used in section 21 of the Finance Act 1918, justifying assessment on twice the annual value under Schedule B.

Court Disposition

appeal dismissed

Orders

  • Determination of the Commissioners affirmed
  • Assessment on twice the annual value upheld