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Heaton (Inspector of Taxes) v Bell
Judgment date: 12/03/1969
Court: UKHL
Judge: Lords Reid, Morris, Hudson, Upjohn and Diplock
Citation:
(1969) 46 TC 211;
(1969) 48 ATC 73;
[1969] 2 All ER 70;
[1969] 2 WLR 735;
[1969] TR 77;
[1970] AC 728;
Catchwords: