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Crabtree v Hinchcliffe (Inspector of Taxes): HL 27 Oct 1971

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:

Bailii

Statutes:

Finance Act 1965 44

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 17 June 2022; Ref: scu.559817

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