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Tyrer v Smart (Inspector of Taxes)
Judgment date: 13/12/1978
Court: UKHL
Judge: Lords Diplock, Salmon, Edmund-Davies, Fraser and Russell
Citation:
(1979) 52 TC 533;
[1978] TR 443;
[1979] 1 All ER 321;
[1979] 1 WLR 113;
[1979] IRLR 121;
[1979] STC 34;
Catchwords: