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The British or Commonwealth English counterpart of the American English "smart ass" (probably the form in which it was invented, before being borrowed back into British English).
Calling someone a smart arse is intended to pull them down a peg or two for adopting a position of superiority, especially intellectual:
(1) through sarcasm,
(2) by using obscure knowledge to score points off other people, or
(3) just being too f**king smug when they're right about something.
"Oh, Alice, you're such a smart ass."
"Actually, Bob, I would prefer to be insulted using the correct, British English pronunciation: 'smart arse'."
"But, Alice, I think you'll find 'arse' has been pronounced 'ass' since at least Shakespeare's time, and therefore far pre-dates the division of English into British and American variants."
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A persons ability to get everything correct, often without even having to think about it.
e.g. Miss Ross (a.k.a. the Power)
An urban legend who uses her Smart Arse power to infuriate those around her!
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A TV show where posh english people do jackass style stunts
did you know some posh english kids are gonna make a TV show called Smart Arse?
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A Smart-Arse-Tax is a form of punishment imposed on smart-arses by taking money/ other items of value from friends, peers etc when they demonstrate their ability to be a smart-arse.
Calling someone a smart arse is intended to pull them down a peg or two for adopting a position of superiority, especially intellectual:
(1) through sarcasm,
(2) by using obscure knowledge to score points off other people, or
(3) just being too f**king smug when they're right about something.
Imposing a Smart-Arse-Tax, actually fines them for this behaviour, giving the recipient a sense of achievement and control.