HL Estate duty – Share valuation – Unquoted shares – What information to be deemed available to hypothetical purchaser in open market – Finance Act 1894 (57 6 58 Viet., c.30), 5.7(5).
Citations:
[1971] UKHL TC – 47 – 375, 47 TC 375, [1971] 3 All ER 914, [1972] AC 680, [1971] 3 WLR 759, [1971] TR 309
Links:
Statutes:
Jurisdiction:
England and Wales
Inheritance Tax
Updated: 17 June 2022; Ref: scu.559819
