Capital Gains and other taxes manual

Appendix 8: form VO 1009 - DOA report - case summary

The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.

Defendable on appeal report - case summary

1. VOA Office: * Ref: * 2. Originating Body and Reference * 3. Tax *
4. Property Address * 5. Taxpayer *
6. Taxable Occasion * 7. Valuation Date *
8. Valuation Advice requested of VOA * (*Partnership Property/ Undivided Share/ Annual Agricultural Tenancy) 9. Tenure *
10. Brief Description of Property *
11. VOA’s Valuation £* 12. Taxpayer’s Valuation £*
13. History of Property *
14. Further Information Required *
15. Items in Dispute *
16. State of Negotiations *
17. Assumptions made by VOA * (In the event of these assumptions proving incorrect my valuation may be substantially amended)
18. Sector Leader’s Affirmation I have reviewed this case and am satisfied that the approach to the valuation is correct in principle and in law. I am also satisfied that there is sufficient evidence available to adequately support this opinion of value (subject to any necessary consents being forthcoming) ……………………………………………..Sector Leader Date *
19. CEO Technical Adviser’s remarks Technical Adviser Date Office: Ref:
  • delete as appropriate

VO1009 (revised July 2009)