SCIT CAPITAL GAINS TAX – valuation of shares – TCGA 1992 ss 35(2), 55(1), 272(1), (2), 273 – small unquoted company – nature of material hypothetical purchaser would take into account – approach to be adopted Citations: [2004] UK SPC00418 Links: Bailii Statutes: Taxation of Chargeable Gains Act 1992 35(2) 55(1) 272(1) 273 Capital Gains … Continue reading Marks v HM Inspector of Taxes: SCIT 23 Jun 2004