https://www.taxtmi.com/caselaws?id=182235 The Court of Appeal allowed the appeal, finding that the non-publication of negotiations did not constitute special circumstances under subsection (3) of section 44 of the Finance Act, 1965. The taxpayer was granted leave to appeal by the House of Lords. en-us Thu, 11 Nov 1971 00:00:00 +0530 Thu, 05 May 2016 16:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182235 The Court of Appeal allowed the appeal, finding that the non-publication of negotiations did not constitute special circumstances under subsection (3) of section 44 of the Finance Act, 1965. The taxpayer was granted leave to appeal by the House of Lords. Case-Laws Income Tax Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182235