TSEM7045 - Tax Cases: Miller (Lady) v CIR 15 TC 25
Summary
Trustees held a property for the use of the beneficiary. She lived in it ‘free of rent and taxes’. The trustees paid all outgoings of the house and the estate.
Decision
The beneficiary was assessable to surtax on
- the amount assessable Schedules A & B (1919-20)
- the rates that the trustees paid. The assessable amount was the rates, plus income tax thereon.