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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Valuation: more than one interested person: regulations must be followed

For a taxpayer who is an interested party, see CG16430 - CG16432, it may be important to be joined to an appeal about a market value or an apportionment so that his or her interests can be represented. For example, a vendor may want a market value to be determined which is as low as possible while a purchaser may want a market value to be determined which is as high as possible. It is important that both are given the opportunity to be party to the dispute.