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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Lynall v Inland Revenue Commissioners [1971] UKHL TC_47_375 (27 October 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_375.html
Cite as: [1971] TR 309, [1971] UKHL TC_47_375, [1971] 3 All ER 914, 47 TC 375, [1971] 3 WLR 759, [1972] AC 680

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Lynall v Inland Revenue Commissioners [1971] UKHL TC_47_375 (27 October 1971)

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).

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URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_375.html