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

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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