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United Kingdom House of Lords Decisions
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Inland Revenue Commissioners v Mills (Hayley) [1974] UKHL TC_49_367 (12 February 1974)
URL: http://www.bailii.org/uk/cases/UKHL/1974/TC_49_367.html
Cite as:
[1974] 1 All ER 722,
[1974] 2 WLR 325,
[1974] STC 130,
[1974] TR 39,
49 TC 367,
[1974] UKHL TC_49_367,
[1975] AC 38
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Inland Revenue Commissioners v Mills (Hayley) [1974] UKHL TC_49_367 (12 February 1974)
Surtax - Settlement - Arrangement - Settlor - Fees for actress's services
paid to company but enuring for her benefit - Actress aged 14 when arrangements
made - Settlement with more than one settlor - From whom income originates -
Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 405, 409 and 411.
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