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Inland Revenue Comrs v Lysaght

Subject Matter

REVENUE — Income tax — Residence in United Kingdom — Ordinary Residence — Question of Fact or Law — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 46, sub-s. 1 — General Rules applicable to Sch. C, r. 2 (d).

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