United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1930/TC_15_25.html
Cite as: 15 TC 25, [1930] UKHL TC_15_25, [1930] AC 222

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IRC v Miller [1930] AC 222, [1930] UKHL TC_15_25 6 February 1930

Super-tax-Total income-Widow entitled under husband's trust disposition to rent-free occupation of house and lands during her life-Whether the Schedule A and B assessments, and rates paid by the trustees, form part of the widow’s total income. The trustees of a trust disposition and settlement were directed to hold and retain a mansion house and grounds, and to pay out of the income of the testator’s estate all feu duties, rates and taxes on the property, and all repairs and upkeep expenses and foresters’ wages. They were further directed to allow the settlor’s widow, the Appellant, “ to occupy and possess ” this property “ during her “ lifetime free of rent or taxes She in fact occupied the mansion house and grounds during 1919-20 and was assessed to Super-tax for 1920-21 in a sum which included the amount of the assessments under Schedules A and B for 1919-20 on the property, and the amounts (with the addition of Income Tax thereto) of the rates and foresters’ wages paid by the trustees.

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