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United Kingdom House of Lords Decisions
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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:
[1971] TR 321,
47 TC 419,
[1971] 3 WLR 821,
[1971] 3 All ER 967,
[1972] AC 707,
[1971] UKHL TC_47_419
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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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