05 Dec 1969 [1970] Ch 626; [1970] 2 WLR 690; [1970] 1 All ER 1239; (1969) 47 TC 419, Ch D (Pennycuick J)
13 Nov 1970 [1972] AC 707; [1971] 2 WLR 914; [1971] 2 All ER 104; (1969) 47 TC 419, CA
27 Oct 1971 [1972] AC 707; [1971] 3 WLR 821; [1971] 3 All ER 967; (1969) 47 TC 419, HL(E)
REVENUE — Capital Gains Tax — Valuation of quoted securities — Price which shares might reasonably be expected to fetch on open market — Mid-market price of shares quoted on London Stock Exchange — Take-over negotiations not published or communicated to Stock Exchange — Whether “special circumstances” — Whether prices quoted on London Stock Exchange proper measure of market value — Finance Act, 1965, s 44 (1) (2) (3)
[1970] Ch 626; [1970] 2 WLR 690; [1970] 1 All ER 1239; (1969) 47 TC 419, Ch D
[1972] AC 707; [1971] 2 WLR 914; [1971] 2 All ER 104; (1969) 47 TC 419, CA
[1972] AC 707; [1971] 3 WLR 821; [1971] 3 All ER 967; (1969) 47 TC 419, HL(E)
Hinchcliffe v Crabtree [1970] Ch 626; [1970] 2 WLR 690; [1970] 1 All ER 1239; (1969) 47 TC 419, Ch D
Decision of Pennycuick J reversed
Hinchcliffe v Crabtree [1972] AC 707; [1971] 2 WLR 914; [1971] 2 All ER 104; (1969) 47 TC 419, CA
Hinchcliffe v Crabtree [1972] AC 707; [1971] 2 WLR 914; [1971] 2 All ER 104; (1969) 47 TC 419, CA
Decision of the Court of Appeal affirmed
Hinchcliffe v Crabtree [1972] AC 707; [1971] 3 WLR 821; [1971] 3 All ER 967; (1969) 47 TC 419, HL(E)
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