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.