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

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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