Surtax – Settlement – Capital sums paid to settlor – Whether paid by ‘body corporate connected with the settlement’ Meaning of ‘relevant year of assessment’ – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), ss. 408 and 411(4).
[1966] UKHL TC – 44 – 225, [1968] AC 483, [1967] 2 WLR 60, [1967] 1 All ER 84
Bailii
Income Tax Act 1952
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559803
