Kritische Geschichte der Nationalökonomie und des Socialismus

Bibliographic data

Monograph

Identifikator:: 83457490X

URN:: urn:nbn:de:zbw-retromon-77841

Document type:: Monograph

Author:: Dühring, Eugen http://d-nb.info/gnd/118527797

Title:: Kritische Geschichte der Nationalökonomie und des Socialismus

Edition:: 2., theilw. umgearb. Aufl.

Place of publication:: Berlin

Publisher:: Grieben

Year of publication:: 1875

Scope:: 1 Online-Ressource (XII, [1] Bl., 595 S.)

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

330 SECRETARIAL PRACTICE United King- Under agreement made between the British Government and dom Income the Government of the Irish Free State in respect of double pox and Jrish income tax (see s. 23 of Finance Act, 1926 and s. 21 of Finance Income Taz. Act, 1928), a person resident in the Irish Free State and not resident in Great Gritain or Northern Ireland is entitled to exemption from United Kingdom income tax in respect of income arising in Great Britain or Northern Ireland and a person resident in Great Britain or Northern Ireland, and not resident in the Irish Free State is entitled to exemption from Irish Free State income tax in respect of income arising in the Irish Free State. Special provision is made in the agreement for relief in cases of persons resident both in Great Britain or Northern Ireland and in the Irish Free State. Appeals. Reliefs. Salaries. Under Clause 4 of the agreement a company is deemed to be resident in the country in which its business is managed and controlled. If a liability has not been agreed with the inspector and a return has been made in accordance with the company’s views, it will generally be found that an assessment will be made on the larger figure in accordance with the inspector’s contention. Upon receipt of the Notice of Charge or notice of assessment the secretary should give in writing the necessary notice of appeal, stating the grounds of appeal quite generally, and whether the appeal is to the General or Special Commis- sioners. It is desirable to register this communication, which should be made within 21 days. As it has been assumed that all necessary documents are already before the Revenue nothing further remains to be done until the case is brought before the Commissioners. Where a business ceases, the liability for the broken period at the end is reduced to the actual profits for that period, less any debts [s. 31 of Finance Act, 1926], and provision is also made for repayment of any tax overpaid or the raising of an additional assessment as the case may require. Under Schedule E, the secretary has an important function to discharge—making a statutory return of salaries on the prescribed form [No. 46 or 46 (a)]. It should be noted that this Return should include the directors, all the staff whose whole-time remuneration brings them over the limit of liability, and also pensioners and any who receive fees of any kind, whatever the amount, for part-time work; as distinct from payment for specific tasks, e.g. solicitors’ and architects’ fees. Round sums paid annually for expenses, bonuses. etc.. should be specified.

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