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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