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Caglar and ors v Billingham (Inspector of Taxes), Appeal decision, ILDC 2128 (UK 1996), [1996] STC (SCD) 150, [1996] 1 LRC 526, (1998) 108 ILR 510, 7th March 1996, United Kingdom; Special Commissioners of Income Tax

Caglar and ors v Billingham (Inspector of Taxes), Appeal decision, ILDC 2128 (UK 1996), [1996] STC (SCD) 150, [1996] 1 LRC 526, (1998) 108 ILR 510, 7th March 1996, United Kingdom; Special Commissioners of Income Tax

Whether a self-declared state within an island nation satisfied the criteria for statehood in international law.

Whether the existence of an unrecognized foreign government could be acknowledged in the context of the enforcement of laws of citizenship.

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