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1 Mortgage Interest Relief (Tax Relief at Source - TRS) - Revenue
https://www.revenue.ie/en/property/mortgage-interest-relief/index.aspx
Mortgage Interest Relief (TRS) is a tax relief based on the amount of interest that you pay in a tax year on a qualifying mortgage loan.
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2 Tax Relief at Source (TRS) - Revenue
https://www.revenue.ie/en/contact-us/customer-service-contact/tax-relief-at-source-trs.aspx
Tax Relief at Source (TRS) ... The contact details shown below should be used for queries relating to TRS on: mortgage interest; medical insurance ...
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3 Apply for tax relief at source (TRS) on mortgage interest
https://www.revenue.ie/en/online-services/services/property/apply-trs-mortgage-interest.aspx
› services › property › apply-trs...
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4 Return a Mortgage Interest Relief (Tax Relief at Source - TRS ...
https://www.revenue.ie/en/online-services/services/payments/return-a-tax-relief-at-source-overpayment.aspx
An overpayment of TRS can occur where Mortgage Interest Relief is paid in respect of a 'non-qualifying residence loan'.
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5 Mortgage Interest Relief (Tax Relief at Source - TRS) - Revenue
https://www.revenue.ie/en/property/mortgage-interest-relief/thresholds-and-rates.aspx
› property › thresholds-and-rates
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6 How do you calculate Mortgage Interest Relief? - Revenue
https://www.revenue.ie/en/property/mortgage-interest-relief/how-do-you-calculate-mortgage-interest-relief.aspx
You can contact the TRS Helpline on 01 7383663 for further details on the above. Non-first time buyers. The rate of relief paid on qualifying ...
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7 Medical insurance premiums - Revenue
https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/medical-insurance-premiums/index.aspx
You do not need to claim the tax relief from Revenue. The relief is given as a discount on the cost of the policy, regardless of who the policy ...
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8 Online Services - revenue.ie
https://www.revenue.ie/en/online-services/index.aspx
› online-services
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9 Do you qualify for Mortgage Interest Relief? - Revenue
https://www.revenue.ie/en/property/mortgage-interest-relief/do-you-qualify-for-mortgage-interest-relief.aspx
You can claim relief if you live in Ireland but work in the United Kingdom. You must have a Personal Public Service Number (PPSN) to claim ...
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10 Contact us - Revenue
https://www.revenue.ie/en/contact-us/index.aspx
myAccount · Sign in to myAccount ; ROS · Sign in to ROS ; Not resident in the Republic of Ireland? · Find contact details ; Report shadow economy activity (tax ...
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11 Rent-a-Room Relief - Revenue
https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/index.aspx
revenue-Logo ... Mortgage Interest Relief (Tax Relief at Source - TRS) · Owner-Occupier Relief ... Using revenue.ie; Accessibility statement · Security ...
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12 TR1 - Tax Registration - Revenue
https://www.revenue.ie/en/self-assessment-and-self-employment/documents/form-tr1.pdf
To use this service the employee must first register for myAccount on www.revenue.ie,. – Companies - use ROS where represented by an Agent or otherwise use Form ...
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13 Welcome to revenue.ie
https://www.revenue.ie/en/Home.aspx
Revenue Commissioners · Jobs and pensions · Personal tax credits, reliefs and exemptions · Life events and personal circumstances · Self-assessment and self- ...
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14 How do you claim Mortgage Interest Relief? - Revenue
https://www.revenue.ie/en/property/mortgage-interest-relief/how-do-you-claim-mortgage-interest-relief.aspx
› property › how-do-you-claim...
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15 How is relief granted? - Revenue
https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/how-is-relief-granted.aspx
Income Tax Return (Form 11) using the Revenue Online Service (ROS) if you are self-assessed · Income Tax Return using myAccount if you pay tax ...
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16 Tax Relief At Source Claim - ROS
https://www.ros.ie/trs/claim.html?language=en
In order to apply for TRS you need your Personal Public Service Number (PPSN), your mortgage account number(s) and details of all previous loans for this ...
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17 Housing tax credits and reliefs - Citizens Information
https://www.citizensinformation.ie/en/money_and_tax/tax/income_tax_credits_and_reliefs/housing_tax_credits_and_reliefs.html
› money_and_tax
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18 Tax Relief at Source TRS - Laya Healthcare
https://www.layahealthcare.ie/formembers/taxrelief/
What is TRS? TRS stands for Tax Relief at Source. Prior to the Budget 2014 announcement those who had private medical insurance had 20% tax deducted from their ...
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19 Mortgage interest relief in Ireland - Border People
https://borderpeople.info/a-z/mortgage-interest-relief-in-ireland.html
The following clarification was received on 19th November 2010 from The Revenue Commissioner, TRS Section: Mortgage Interest Relief in respect of the ...
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20 trs – Übersetzung – Keybot-Wörterbuch
https://www.keybot.com/tanslate/trs.htm?site=www.revenue.ie&SP=3
TRS section in the office of the Revenue Commissioners pays over the TRS of €400 to the insurance provider i.e. the € 200 recovered from the employer and ...
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21 | Tax Information - KY TRS
https://trs.ky.gov/retired-members/tax-information/
The Box 5 amount is nontaxable and is not used on personal returns (i.e. IRS Form ... Tax forms may be obtained through the Kentucky Department of Revenue.
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22 Moving abroad Irish Tax guide - Deloitte
https://www2.deloitte.com/content/dam/Deloitte/ie/Documents/Tax/ie-tax-ges-moving-abroad-guide.pdf
resident in Ireland for a tax year if they have ... Revenue will allow a deduction for foreign ... granted at source (TRS) by the mortgage provider.
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23 What is TRS (Tax Relief at Source)? - Bank of Ireland
https://www.bankofireland.com/help-centre/faq/trs-tax-relief-source/
TRS was a tax relief on mortgage interest paid on qualifying mortgage loans taken out between 1 January 2004 and 31 December 2012. TRS was only ...
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24 Trust Registration Service (TRS) | PruAdviser - M&G
https://www.mandg.com/pru/adviser/en-gb/insights-events/insights-library/trust-registration-service-trs
With regard to Ireland, trustees must submit these details to 'Revenue' who manage the CRBOT. Each trust is then given a Trust Register number.
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25 TRS Benefits Handbook - Teacher Retirement System of Texas
https://www.trs.texas.gov/TRS%20Documents/benefits_handbook.pdf
Internal Revenue Code of 1986, as amended (the “Internal Revenue ... “at-risk” pay (i.e., compensation an employee may lose or may not be ...
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26 Your Bullsh*t-Free Guide to Self-Assessment Taxes in Ireland
https://www.taxback.com/blog/your-bullsh1t-free-guide-to-self-assessment-taxes-in-ireland/
It's possible to file a tax return (for example – Form 11 or Form 12) yourself through Revenue Online Service (ROS). Alternatively, if you would ...
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27 Could you be due tax back on your health insurance?
https://www.irishtaxrebates.ie/could-you-be-due-tax-back-on-health-insurance/
In general, TRS is calculated at 20% of the gross premium. From 2014, this 20% calculation is limited to €1,000 per adult and €500 per child. Can I claim tax ...
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28 Glossary of Payroll Terms - Paycheck Plus
https://www.paycheckplus.ie/glossary/
Form TRS 1 – Tax Relief at Source – Tax Relief on mortgage interest may be ... for dental expenses by completing a Form Med 2. www.revenue.ie/forms/med2.pdf.
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29 Trust Registration Service | Canada Life UK
https://www.canadalife.co.uk/technical-support/trust-registration-service/
The TRS was first set up in 2017, requiring trustees to register if their trust was liable to pay the following taxes: income tax, capital gains tax, ...
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30 No 39 of 1997, Section 244A, Revenue Tax Briefing
https://www.charteredaccountants.ie/taxsource/1997/en/act/pub/0039/tb/sec0244A-1-tb.html
An explanatory leaflet on Tax Relief at Source (TRS) for Mortgage Interest is available from any Revenue Office and on the Revenue website at www.revenue.ie.
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31 1099 Forms - Teachers' Retirement System
https://www.trsnyc.org/memberportal/WebContent/publications/brochures/Brochure63
TRS sends a copy of this form to the individual and reports the information to the Internal Revenue Service (IRS). Q2: When will I receive my 1099 form(s) for a.
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32 Revenue EPS - TriMas Corporation Common Stock (TRS)
https://www.nasdaq.com/market-activity/stocks/trs/revenue-eps
Find the latest Revenue & EPS data for TriMas Corporation Common Stock (TRS) at Nasdaq.com.
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33 TSC Online - CT.gov
https://portal.ct.gov/drs/tsc/tsc-online
Connecticut State Department of Revenue Services. NEW Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut ...
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34 Tax Credits, Reliefs and Rates for the Tax Years 2015 and 2016
http://psc.ie/wp-content/uploads/2016/07/Tax-Credits-Reliefs-and-Rates-for-the-tax-years-2015-2016.pdf
Further information on this incentive is available on www.revenue.ie. Medical Insurance Premiums. Tax Relief at Source (TRS). The amount of tax relief due ...
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35 Landlords Tax Advice | Rental Tax Returns - Know Your Tax.ie
https://www.knowyourtax.ie/landlords/
If you have been renting a property but failed to make any tax returns or may also have continued to claim TRS payments while no longer living in the house, ...
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36 Pension Tax By State - Retired Public Employees Association
https://rpea.org/resources/retirement-information/pension-tax-by-state/
› Resources › Retirement Information
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37 Tax Tips for First Time Landlords | Fenero personal tax services
https://www.fenero.ie/knowledge/tax-tips-first-time-landlords/
If you do not notify Revenue, you will be liable to return the TRS received and may possibly be charged interest and penalties on top when they ...
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38 Treasury Offset Program - Contact Us
https://fiscal.treasury.gov/top/contact.html
If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services (TRS).
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39 Taxable REIT subsidiaries: Q&A primer - RSM US
https://rsmus.com/insights/industries/real-estate/taxable-reit-subsidiaries.html
A taxable REIT subsidiary (“TRS”) is a corporation that is owned directly or indirectly by a REIT and has jointly elected with the REIT to ...
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40 Republic of Ireland Revenue FAQs provide more clarity for UK ...
https://ailo.org/republic-of-ireland-revenue-faqs-provide-more-clarity-for-uk-trustees-about-eu5amld-directive/
Republic of Ireland Revenue FAQs provide more clarity for UK ... and UK HMRC's Trust Registration Service (TRS) if not otherwise exempt.
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41 Register a trust as a trustee - GOV.UK
https://www.gov.uk/guidance/register-a-trust-as-a-trustee
From: HM Revenue & Customs; Published: 19 May 2020 ... with 'Beneficial owners at risk of harm' in the subject line, to: [email protected].
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42 Register your trust now in Ireland and the UK - Standard Life
https://www.standardlife.co.uk/dam/Global-blueprint/Geo-UK/Adviserzone/Adviser-news/Adviser-news-PDFs/2022/07.-July-2022/072022_amld5.pdf
Irrespective of this, all trusts with an International Bond will still need to be registered with the Irish Revenue. UK Trust Registration Service (TRS).
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43 51367 FCC RELEASES.J'ELECOMMUNICATIONS INDUSTRY ...
https://docs.fcc.gov/public/attachments/DOC-334492A1.pdf
Industry Revenue: TRS F'und Worksheet Data for 1993, prepared by ... carriers on FCC Form 431 TRS Fund Worksheets. ... Percert d reven..ie cctegory.
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44 ROIC and revenue growth versus total return to shareholders ...
https://www.grin.com/document/449815
Thus, it is important to define the exact time frame, i.e. forward or backward looking and short- or long term, when comparing TRS with ROIC and growth. On top ...
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45 Prince George's County, MD - Office of Finance : Property Tax ...
http://taxinquiry.princegeorgescountymd.gov/

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46 Tax Facts 2017 - PwC Ireland
https://www.pwc.ie/publications/2017/tax-facts-2017.pdf
Withholding tax on payments from Ireland (continued) ... undoubtedly result in Revenue seeking to ... obliged to grant this tax relief at source (TRS).
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47 Trustee reporting requirements - Techzone - Abrdn
https://techzone.abrdn.com/public/iht-est-plan/Practical-guide-trustee-report
But it also acts as the mechanism by which trustees notify HMRC that the trust has tax to pay. The TRS must be used to obtain a Unique Taxpayer ...
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48 Irish Tax Institute - TaxFind: Thresholds and rates
https://www.taxfind.ie/document/https___www_revenue_ie_en_property_mortgage_interest_relief_thresholds_and_rates_aspx_20210121233538-top_doc-3374809789?query=&filter=category%3A%22Revenue+Guidance%22+sub-category-1%3A%22Property%22+sub-category-2%3A%22Mortgage+Interest+Relief+%28Tax+Relief+at+Source+-+TRS%29%22&excludeHmrc=true
Revenue Guidance · Property · Mortgage Interest Relief (Tax Relief at Source - TRS).
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49 Useful Info for BTL Investors | ICS Mortgages
https://www.icsmortgages.ie/btl-mortgages/useful-info-for-btl-investors
The Revenue Commissioners website has a useful `Revenue Guide to Rental Income' for more information on this visit www.revenue.ie.
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50 TRS Billing FAQs - Rolka Loube
https://rolkaloube.com/faqs/
If a TRS Fund contributor is more than 30 days late (i.e., delinquent) in ... is the Internal Revenue Service (IRS) interest rate for underpayments for the ...
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51 Types of Retirement Plans - U.S. Department of Labor
https://www.dol.gov/general/topic/retirement/typesofplans
› general › topic › typesofplans
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52 A better way to understand TRS - McKinsey
https://www.mckinsey.com/business-functions/strategy-and-corporate-finance/our-insights/a-better-way-to-understand-trs
The analysis can further divide a company's operating performance into the value from revenue growth net of the capital required to grow, ...
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53 Welcome | RI Division of Taxation
https://tax.ri.gov/

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54 Capital Gains Tax on Shares in Ireland - Money Guide Ireland
https://www.moneyguideireland.com/tax-on-selling-shares-in-ireland.html
You need to file a tax return by 31st October in the year after the date of disposal. Revenue says you must do this even if no CGT is due ...
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55 Mortgage Interest Relief Application – Wednesday, 13 Jan 2016 ...
https://www.oireachtas.ie/en/debates/question/2016-01-13/229/
Revenue also carries out regular assurance checks to ensure the lending ... at Source (TRS) entitlements on its website at http://www.revenue.ie/en/tax/it/ ...
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56 INCOME TAX & UNIVERSAL SOCIAL CHARGE
https://assets.gov.ie/7687/0a9517a7a0864383b5ad524b6f8e1a87.pdf
The Stability and Breadth of the Tax Base in Ireland . ... of total income and pay 22.1% of total USC revenue collected.
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57 www.revenue.ie – tax refund – Your Tax Refund
https://yourtaxrefund.ie/www-revenue-ie-tax-refund
Tax relief for home mortgage interest (secured loans) is not given through the tax system but is instead granted at source (TRS).
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58 Mortgage interest relief - ended 31 December 2020 - CCPC
https://www.ccpc.ie/consumers/money/mortgages/mortgage-interest-relief/
Your lender applied the relief through the Tax Relief at Source (TRS) scheme either by reducing your mortgage repayment by the amount of tax ...
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59 Tax Season 2022 - All you need to know - IRAS
https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/understanding-my-income-tax-filing/tax-season-2022---all-you-need-to-know
› basics-of-individual-income-tax
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60 TRACES | Login
https://contents.tdscpc.gov.in/
Jun 21, 2013 —
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61 Slide 1 - TACCBO
https://www.taccbo.org/resource/resmgr/2013_san_marcos_presentations/2-1_&_3-5_gary_johnstone_-a.pptx
For receivables that do not affect revenue (i.e. student loans), record the provision ... In Texas this will apply to the Teachers Retirement System (TRS), ...
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62 ITI/Revenue Branch Network Webinar - Irish Tax Institute
https://taxinstitute.ie/wp-content/uploads/2020/09/ITI-Revenue-Branch-Network-Event-2-Sept-2020-Slide-Presentation-final.pdf
Aisling McEvoy, Principal Officer, Business Division, Revenue ... 31 August 2020, the rate in place in September applies i.e. 21%.
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63 FAQs - Household Charge
https://www.householdcharge.ie/faqs_en.html
Is Mortgage Interest Relief or Tax Relief at source (TRS) a waiver from the Household ... For information regarding the LPT please go to www.revenue.ie.
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64 Department Of Revenue
https://dor.alaska.gov/
November 2022 Revenue Update · Adam Crum to Lead Alaska Department of ... for PERS and TRS Seats on ARM Board Due January 31, 2022 · Department of Revenue ...
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65 Letter from Revenue about TRS | Askaboutmoney.com
https://www.askaboutmoney.com/threads/letter-from-revenue-about-trs.113720/
All they ask for online is the date the mortgage started, how much of it is a qualifying loan (i.e. how much spent on the property - more ...
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66 How much BIK should I be paying? - Boards.ie
https://www.boards.ie/discussion/2058272278/how-much-bik-should-i-be-paying
Also, you should apply on Revenue.ie MyAccount for a tax medical ... The BIK amount is always calculated gross - TRS is not included.
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67 Reply form for the ESEF CP - ESMA
https://www.esma.europa.eu/file/21508/download?token=YzPNH3LN
ESMA's technical advice to the Commission on fees for TRs under SFTR and on certain ... i.e. that fees are related to both core revenue and revenue from all ...
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68 District Mahabubabad, Government of Telangana | Welcome ...
https://mahabubabad.telangana.gov.in/
The District shares boundaries with (06) Districts i.e. Bhadradri Kothagudem, Khammam, ... The District comprises of 16 mandals and 2 Revenue Divisions ...
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69 Tracker Mortgage Examination – FAQ - Central Bank of Ireland
https://www.centralbank.ie/consumer-hub/explainers/tracker-mortgage-examination---faq
Mortgage Interest Relief – or Tax Relief at Source (TRS) – is a form of tax relief based on the amount of interest paid on a mortgage loan. If ...
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70 Irish Tax Implications of Foreign Property Ownership
https://www.mortgages.ie/go/investor/information_for_investors/irish-tax-implications-of-foreign-property-ownership
However, you should note that Revenue is not in a position to provide ... Tax Relief at Source (TRS), you should contact TRS Section, ...
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71 Changes to the UK Trust Registration Service (TRS)
https://www.utmostwealthdocs.com/mb/aLDwx
Trustees with business relationships in the Republic of Ireland (including holding investment bonds ... of current tax and HM Revenue & Customs' practice.
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72 Hon'ble Chief Justice and Judges of the High Court of Punjab ...
https://highcourtchd.gov.in/?trs=chief
... land Acquisition, Taxation, Revenue, Labour cases and MACT cases. ... Government Boards/Corporations i.e. Haryana Public Service Commission, ...
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73 Sundram Fasteners targets 50% revenue from exports
https://www.financialexpress.com/express-mobility/sundram-fasteners-targets-50-revenue-from-exports/2852385/
› express mobility
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74 Advanced Manufacturing Instructor - Government Jobs
https://www.governmentjobs.com/jobs/3808577-0/advanced-manufacturing-instructor
The TRS is a defined benefit plan qualified under Section 401(a) of the Internal Revenue Code. For more information visit The Retirement Systems of Alabama.
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75 South East Central Railway
https://secr.indianrailways.gov.in/

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76 E-Filer Attachments | Department of Revenue - Colorado tax
https://tax.colorado.gov/e-filer-attachments
› e-filer-attachments
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77 DOR Common Abbreviations/Acronyms On Property Tax Bills
https://www.revenue.wi.gov/Pages/OnlineServices/hcabbrev.aspx
Wisconsin Department of Revenue: Common Abbreviations/Acronyms On Property Tax Bills. ... TRS, Trustees. TRST, Trust. UAD, Under agreement dated.
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78 Know Your Rights: 2015 Taxation, Health and Social Welfare
https://books.google.com/books?id=7fxYDwAAQBAJ&pg=PT46&lpg=PT46&dq=trs+revenue.ie&source=bl&ots=6HyEq-g3JG&sig=ACfU3U3pjhtxAAj5R7qnBLHS2CLUI4E3bQ&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQiYAhAD
You must then complete a new online application through www.revenue.ie. ... lenders are obliged to grant Tax Relief at Source (TRS) based on the amount of ...
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79 Routledge Handbook of Tourism in Africa
https://books.google.com/books?id=0hUHEAAAQBAJ&pg=PA363&lpg=PA363&dq=trs+revenue.ie&source=bl&ots=ncNwNe89hc&sig=ACfU3U0k32oCesxh2S6E2FFMHdyq8-lxgA&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQicAhAD
The policy stipulates that a revenue-sharing committee determines TRS benefit allocations. A revenue sharing committee is typically composed of park ...
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80 Code of Federal Regulations: 2000- - Page 270 - Google Books Result
https://books.google.com/books?id=LD9yUcSiDHMC&pg=PA270&lpg=PA270&dq=trs+revenue.ie&source=bl&ots=f2pIT8tRUX&sig=ACfU3U3jxhpWCWezQzsan7c0-PH3zUAwrw&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQieAhAD
renecessary to determine TRS Fund revenue requirements and payments . TRS providers shall provide the administrator with the following : total TRS minutes ...
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81 FCC Record: A Comprehensive Compilation of Decisions, ...
https://books.google.com/books?id=504VAAAAYAAJ&pg=PA5250&lpg=PA5250&dq=trs+revenue.ie&source=bl&ots=3dH0EMcoY7&sig=ACfU3U3kT_NrXe6eRR24QRsjGt6DuRAU2g&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQibAhAD
Unlike USF assessments , contributions to the Interstate TRS Fund are used ... international TRS - by assessing contributions on as broad a revenue base as ...
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82 The Confirmation of Executors in Scotland According to the ...
https://books.google.com/books?id=WEwaAAAAYAAJ&pg=PR14&lpg=PR14&dq=trs+revenue.ie&source=bl&ots=i1ho0pP_zA&sig=ACfU3U2fjdWp3YtE_bt6y2eydZqxNIsAuQ&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQiXAhAD
Kennedy's Trs . v . Sharpe , 157 , 202 17 , 29 , 33 46 133 , 212 201 V. Maxwell's • 207 5 34 , 39 • . • Inglis v . Inglis , Inland Revenue V. Gordon's Exors ...
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83 The Scots Digest: Digest of All the Cases Decided in the ...
https://books.google.com/books?id=aeZKAQAAIAAJ&pg=PT40&lpg=PT40&dq=trs+revenue.ie&source=bl&ots=uZEeZJuzum&sig=ACfU3U1GlvW0TXu-3sbeH59Yv9i6i8zbww&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQiZAhAD
Pender's Trs . , 1907 , followed in Harris's S Trs . , 579 . ... Littledale's Trs . ) , 524 . ... Inland Revenue Commrs . , [ 1918 ] Shearer v .
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84 The Scots Law Times - Volume 1 - Page 18 - Google Books Result
https://books.google.com/books?id=f00vAAAAIAAJ&pg=PA18&lpg=PA18&dq=trs+revenue.ie&source=bl&ots=XeolSFaykE&sig=ACfU3U0rsHgojkVQ7L78dghxlWaUmaclog&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQiaAhAD
The disposal of revenue as Dundas , infra . at the truster's death ... Clark's from the surplus revenue accruing from the fund Trs . , 1871 , 9 M. 435 ...
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85 The Scots Digest: Digest of All the Cases Decided in the ...
https://books.google.com/books?id=8m1rNsUXbv0C&pg=PA429&lpg=PA429&dq=trs+revenue.ie&source=bl&ots=JYmfBe8tJi&sig=ACfU3U0w-1QsFmnG9wDrCtJpx2p5jP3rHQ&hl=en&sa=X&ved=2ahUKEwi0--iqpbr7AhXwmWoFHVeVDSUQ6AF6BQiQAhAD
Mitchell's Trs . v . Fraser , 1915 , S. C. 350 ; 52 S. L. R. 293 ; 1915 , 1 S. L. T. 97 . Different Tenement . Cotton's Trs . v . Inland Revenue , 1915 ...
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