Hearings
England & Wales
16 Dec 1971 [1972] 1 WLR 473; [1972] 2 All ER 86, Ch D
17 Oct 1972 [1973] Ch 225; [1972] 3 WLR 980; [1972] 3 All ER 977, CA
12 Feb 1974 [1975] AC 38; [1974] 2 WLR 325; [1974] 1 All ER 722; 49 TC 367, HL(E)
Mills v Inland Revenue Comrs
Additional names
Subject Matter
REVENUE — Surtax — Settlement — Company employing infant taxpayer at nominal salary — Large profits earned by providing taxpayer's services — Dividends paid to trustees of settlement of which taxpayer beneficiary — Whether taxpayer “settlor” — Whether taxpayer “provided funds” for “purpose of settlement” — Whether dividends income arising under settlement — Income Tax Act 1952, ss 405, 409 (1) (2) (5) (6), 411 (2)
[1973] Ch 225; [1975] AC 38; [1972] 1 WLR 473; [1972] 3 WLR 980; [1974] 2 WLR 325
Appellate History
Mills v Inland Revenue Comrs [1972] 1 WLR 473; [1972] 2 All ER 86, Ch D
Decision of Goulding J reversed
Mills v Inland Revenue Comrs [1973] Ch 225; [1972] 3 WLR 980; [1972] 3 All ER 977, CA
Mills v Inland Revenue Comrs [1973] Ch 225; [1972] 3 WLR 980; [1972] 3 All ER 977, CA
Decision of the Court of Appeal reversed
Mills v Inland Revenue Comrs [1975] AC 38; [1974] 2 WLR 325; [1974] 1 All ER 722; 49 TC 367, HL(E)