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Wales (H M Inspector of Taxes) v Tilley [1943] UKHL TC_25_136 (11 February 1943)

Wales (H M Inspector of Taxes) v Tilley – [1943] UKHL TC_25_136 11 February 1943

Income Tax, Schedule E-Emoluments of office-Payment by company to its managing director in consideration of the relinquishment of rights under service agreement.
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