Crabtree v Hinchcliffe (Inspector of Taxes) [1971] UKHL TC_47

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Crabtree v Hinchcliffe (Inspector of Taxes) [1971] UKHL TC_47_419 (27 October 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_419.html
Cite as: [1972] AC 707, 47 TC 419, [1971] 3 WLR 821, [1971] 3 All ER 967, [1971] UKHL TC_47_419, [1971] TR 321

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Crabtree v Hinchcliffe (Inspector of Taxes) [1971] UKHL TC_47_419 (27 October 1971)

Capital gains tax - M arket 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.

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URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_419.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Crabtree v Hinchcliffe (Inspector of Taxes) [1971] UKHL TC_47_419 (27 October 1971) URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_419.html Cite as: [1972] AC 707, 47 TC 419, [1971] 3 WLR 821, [1971] 3 All ER 967, [1971] UKHL TC_47_419, [1971] TR 321