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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> 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: 49 TC 367, [1975] AC 38, [1974] STC 130, [1974] 1 All ER 722, [1974] TR 39, [1974] UKHL TC_49_367, [1974] 2 WLR 325
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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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