?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ACPNS+Legal+Case+Notes+Series%3A+2023-148+Craig+Kay+v+The+Commissioners+for+His+Majesty%E2%80%99s+Revenue+and+Customs&rft.creator=Mcgregor-Lowndes%2C+Myles&rft.creator=Hannah%2C+Frances&rft.subject=Tax&rft.subject=united+kingdom&rft.subject=Gift&rft.subject=Shares&rft.subject=Alternative+Investment+Market&rft.subject=Valuation&rft.description=First-Tier+Tribunal%2C+Tax+Chamber%2C+K+Sukul+J%2C+12+October+2023%3Cbr%2F%3EAn+appeal+concerning+the+valuation+of+shares+gifted+to+a+charity.%3Cbr%2F%3E&rft.date=2023&rft.type=Working+Paper&rft.format=application%2Fpdf&rft.relation=https%3A%2F%2Feprints.qut.edu.au%2F244643%2F1%2F20223_148_Craig_Kay_v_The_Commissioners_for_His_Majestys_Revenue_and_Customs_2023_UKFTT_861_TC_.pdf&rft.rights=free_to_read&rft.rights=http%3A%2F%2Fcreativecommons.org%2Flicenses%2Fby%2F4.0%2F&rft.relation=https%3A%2F%2Fwww.bailii.org%2Fuk%2Fcases%2FUKFTT%2FTC%2F2023%2FTC08962.html&rft.relation=Mcgregor-Lowndes%2C+Myles+%26+Hannah%2C+Frances+(2023)+ACPNS+Legal+Case+Notes+Series%3A+2023-148+Craig+Kay+v+The+Commissioners+for+His+Majesty%E2%80%99s+Revenue+and+Customs.+%5BWorking+Paper%5D&rft.id_number=https%3A%2F%2Feprints.qut.edu.au%2F244643%2F&rft.rights=The+Australian+Centre+for+Philanthropy+and+Nonprofit+Studies&rft.rights=Disclaimer%3A+The+material+included+in+this+document+is+produced+by+QUT%E2%80%99s+Australian+Centre+for+Philanthropy+and+Nonprofit+Studies+(ACPNS)+with+contribution+from+some+authors+outside+QUT.+It+is+designed+and+intended+to+provide+general+information+in+summary+form+for+general+informational+purposes+only.+The+material+may+not+apply+to+all+jurisdictions.+The+contents+do+not+constitute+legal+advice%2C+are+not+intended+to+be+a+substitute+for+legal+advice+and+should+not+be+relied+upon+as+such.+You+should+seek+legal+advice+or+other+professional+advice+in+relation+to+any+particular+matters+you+or+your+organisation+may+have.&rft.identifier=Australian+Centre+for+Philanthropy+%26+Nonprofit+Studies%3B+Faculty+of+Business+%26+Law%3B+School+of+Accountancy