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HMRC internal manual

Capital Gains Manual

Valuation: who is an interested party: Regulations 8 and 15

A person is entitled to

  • apply to be joined in an appeal in which a market value or an apportionment is a material question, or
  • apply to the Tribunal to determine a market value or apportionmentwhen that market value or apportionment may affect that persons liability to Capital Gains Tax (or Corporation Tax on chargeable gains) for any period.