Marks v HM Inspector of Taxes: SCIT 23 Jun 2004

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 Tax

Updated: 11 June 2022; Ref: scu.199215