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Rae (Inspector of Taxes) v Lazard Investment Co Ltd [1963] UKHL TC_41_1 (10 April 1963)

Rae (Inspector of Taxes) v Lazard Investment Co Ltd [1963] UKHL TC_41_1 (10 April 1963)

Income Tax, Schedule D, Case V – Capital or Incom e – Distribution o f assets o f foreign company.
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Source: https://www.bailii.org/