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 鈥榝ree of rent and taxes鈥�. 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.