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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;
Catchwords: