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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: Tribunal decision binding

A decision of the Tribunal binds

  • the parties to the appeal and
  • any person who applied to be joined as a third party, who received adequate notice of the appeal and whose application was accepted and
  • any person who was entitled to apply to be joined as a third party, who received adequate notice of the appeal and did not make an application to be joined which was rejected.It does not bind a person who applied to be joined in the appeal but whose application was rejected.