Appendix 33: form VO 1191 - seeking permission to use PDs before Commissioners
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
Property Address: *
I have been asked to appear as a witness in proceedings before the General/Special Commissioners relating to a dispute over the valuation of a property in *, as at *.
In order to assist the Commissioners I propose to produce evidence of the sale prices paid for comparable properties at or about the valuation date. Details of the price you paid for * were provided to the Inland Revenue by your solicitor on a Form Stamps LA 451 (copy attached) and I would like to provide the Commissioners with a copy of this form. In view of the confidential nature of the information I am writing to you to let you know what this involves and to make sure that you have no objection to my using the form in the Commissioner’s proceedings.
Details from the form would only be disclosed to the parties involved in the dispute but if the matter is heard by the Special Commissioners then they may also be referred to in a written decision. Any reports of Special Commissioners’ decisions are, however, mainly confined to the pages of professional journals and it is extremely unusual for the names of owners of comparable properties to be mentioned. Detailed reports do not normally appear in ordinary newspapers. Decisions made by the General Commissioners are not reported at all.
If you have no objection to the information on the form being used in this way I should be very grateful if you would indicate this by signing and returning the enclosed note. A business reply label is provided for your use. If you require any further information before returning the form then please do not hesitate to telephone * of this office on the above extension.