Capital Gains and other taxes manual

Appendix 9: defendable on appeal report - appeal report guidance notes

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

Listed below are side headings which will normally need to be included in an Appeal Report.

It is impossible to cover all circumstances in a list of this sort and DVs must feel free to add additional relevant matter as appropriate.

An Appeal Report may contain references to returns, procedures etc and may be adopted for use in all Revenue cases with the exception of Private Residence Relief (see Chapter 1A Section 8).

All submissions to the RD/CV(S) should be in duplicate.

Suggested Headings

  1. DV’s Reference:

  2. Address of Property:

  3. Full Description:

  4. Planning Position:

  5. Taxpayer’s Use of Property:

  6. Details of DV’s Valuation:

  7. Details of Taxpayer’s Valuation:

  8. Comparables:

  9. DV’s Observations:

  10. Points of Principle (if any):

  11. Plans: