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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: how to join person in appeal

If the application to be joined as a party to the appeal

  • is received after the appeal has been notified to the Tribunal, or
  • you are not satisfied that it is proper to join the applicant as a party in the should refer the application to the Tribunal to consider under regulation 8(5). The Tribunal have discretion to allow or to refuse the application to be joined.