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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Potts' Executors v Inland Revenue [1950] UKHL TC_32_211 (14 December 1950)
URL: http://www.bailii.org/uk/cases/UKHL/1950/TC_32_211.html
Cite as: [1950] UKHL TC_32_211, 32 TC 211
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Potts' Executors v Commissioners of Inland Revenue - [1950] UKHL TC_32_211 14 December 1950

Surtax--Settlement-Payments by a body corporate connected with a settlement made to third parties at settlor’s request and debited to his current account with the company-Whether payments constitute capital sums paid directly or indirectly to the settlor-Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Section 40.

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