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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: introduction

TMA70/S57 & SI1967/149

TMA70/S57 gives the Board of Inland Revenue power to make regulations concerning theconduct of appeals. In particular, Section 57(1)(d) gives the Board power to makeregulations to ensure that any person who is affected by a determination of market valuefor Capital Gains Tax purposes can be a party to such a determination and can be bound byit.