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WT Ramsay Ltd v Inland Revenue Commissioners; Eilbeck (Inspector of Taxes) v Rawling
Judgment date: 12/03/1981
Court: UKHL
Judge: Lords Wilberforce, Fraser, Russell, Roskill and Bridge
Citation:
(1981) 11 ATR 752;
(1981) 54 TC 101;
[1981] 1 All ER 865;
[1981] 2 WLR 449;
[1981] STC 174;
[1982] AC 300;
Catchwords: