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United Kingdom House of Lords Decisions
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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:
47 TC 375,
[1971] UKHL TC_47_375,
[1971] 3 WLR 759,
[1972] AC 680,
[1971] 3 All ER 914,
[1971] TR 309
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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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