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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: joined in an appeal

When you receive an appeal against

  • an assessment to Capital Gains Tax, or
  • an assessment to Corporation Tax on chargeable gains, or
  • a decision on a claim relating to chargeable gainsand more than one person has a right to be joined as a party to that appeal under the regulations you should

write at once to each of those persons to tell them of

* the appeal
* the market value or apportionment in which that person is interested and which has been used in making the assessment or in determining the claim
* their rights under paragraph 8.