Capital Gains Tax; share valuation; private limited company; price to earnings ratio; discount for lack of marketability, dividend, and re-sale; Taxation of Capital Gains Act 1992 ss35, 272, 273, 275.
[2011] UKFTT 87 (TC), [2011] WTLR 1761
Bailii
England and Wales
Capital Gains Tax
Updated: 20 January 2022; Ref: scu.442799