Apple Records was officially founded by the Beatles after their return from India in 1968, as another sub-division of Apple Corps. which was established as a small group of companies (Apple Retail, Apple Publishing, Apple Electronics and so on), as a part of Brian Epstein's plan to create a tax-effective business structure. Initially, Apple Records and Apple Publishing signed a number of acts whom the Beatles personally discovered or supported, and in most cases one or more of the Beatles would be involved in the recording sessions. Several notable artists were signed in the first year including James Taylor, Mary Hopkin, Billy Preston, The Modern Jazz Quartet, The Iveys (who later became Badfinger), and former Liverpool singer Jackie Lomax, who recorded George Harrison's 'Sour Milk Sea'.