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Inland Revenue Commissioners v Fitzwilliam
Judgment date: 1/07/1993
Court: UKHL
Judge: Lords Keith, Templeman, Ackner, Browne-Wilkinson and Mustill
Citation:
(1993) 67 TC 614;
[1993] 1 WLR 1189;
[1993] 3 All ER 184;
[1993] STC 502;
Catchwords: Taxation and revenue; Miscellaneous taxation; Transaction process; Reality behind fiscal movements;