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United Kingdom House of Lords Decisions
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Mapp (Inspector of Taxes) v Oram [1969] UKHL TC_45_651 (23 July 1969)
URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_651.html
Cite as:
[1969] 3 WLR 557,
[1969] UKHL TC_45_651,
[1969] 3 All ER 215,
45 TC 651,
[1969] TR 269,
[1970] AC 362
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Mapp (Inspector of Taxes) v Oram [1969] UKHL TC_45_651 (23 July 1969)
Income Tax - Child allowance - Income of child - Foreign employment -
No remittance to United Kingdom - Whether child "entitled . . . to an
income" Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 212(4).
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