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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Valuation: more than one interested person: application: joined in appeal

Regulation 8(2) states that any application to be joined as a party to an appeal should be made in writing to an officer of the Board stating

  • the name and address of the applicant
  • the question which may affect his or her liability to Capital Gains Tax or to Corporation Tax on chargeable gains
  • how his or her liability may be affected
  • his or her contention with regard to that question.

REGULATION 8(3)You should send a copy of the application to the appellant and any other interested parties.