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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Bates [1966] UKHL TC_44_225 (08 December 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_44_225.html
Cite as: [1967] 1 All ER 84, [1966] UKHL TC_44_225, [1968] AC 483, 44 TC 225, [1967] 2 WLR 60
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Inland Revenue Commissioners v Bates [1966] UKHL TC_44_225 (08 December 1966)

Surtax - Settlement - Capital sums paid to settlor - Whether paid by "body corporate connected with the settlement" Meaning o f "relevant year of assessment" - Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 408 and 411(4).

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