Inland Revenue Commissioners v Mills (Hayley) [1974] UKHL TC_49_367 (12 February 1974)

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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