Mangin v Inland Revenue Commissioner
| Jurisdiction | UK Non-devolved |
| Court | Privy Council |
| Judgment Date | 1971 |
| Year | 1971 |
| Date | 1971 |
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...Privy Council in Desmond Lees Peate v Commissioner of Taxation Commonwealth of Australia [1967] 1 AC 308 and Mangin (Owen Thomas) v IRC [1971] AC 739.If this proposition requires to be spelt out with even greater pungency and clarity I would quote the following from Gunnat p 4196 based on l......
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