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Willingale (HM Inspector of Taxes) v International Commercial Bank Ltd


Judgment date: 2/02/1978
Court: UKHL
Judge: Lords Diplock, Salmon, Fraser, Russell and Keith
Citation: (1978) 52 TC 242; [1978] 1 All ER 754; [1978] 2 WLR 452; [1978] AC 834;
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