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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: when do Regulations apply?

The regulations apply in two circumstances

  • when a question of the market value or of the apportionment of any amount or value is a material question in an appeal regulation 8 allows any interested party to be joined in that appeal, see CG16430 - CG16432.
  • where a market value or an apportionment of any amount or value has not yet been a material question in an appeal regulation 9 allows an interested party to apply to the First-tier Tribunal for a determination, see CG16570-CG16574.