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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Valuation: more than one interested person: introduction

The Board exercised this power in the Capital Gains Tax regulations 1967 (SI1967/149) which came into effect on 16 February 1967. Some of the original regulations were amended by the new procedural rules for General and Special Commissioners which came into effect from 1 September 1994, and again from 1 April 2009 when First-tier and Upper Tribunals replaced the Commissioners.

IM4906a+ tells you about the new rules generally. This guidance tells you how they apply for Capital Gains Tax.