HL Capital gains tax – Market value at 6th April 1965 – Quoted shares – Takeover negotiations in progress – Negotiations not known to public – Whether in consequence of special circumstances quoted price not proper measure of market value – Finance Act 1965 (c. 25), s. 44.
Citations:
[1971] UKHL TC – 47 – 419
Links:
Statutes:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 17 June 2022; Ref: scu.559817