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 and 16 Geo. 6 and 1 Eliz. 2, c. 10), … Continue reading Mills (Hayley) v Commissioners of Inland Revenue: HL 12 Feb 1974