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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Valuation: more than one interested person: recording

Valuations or apportionments for Capital Gains Tax may be determined by agreement or by the First-tier Tribunal or, where the regulation requires, by another tribunal, for example the Lands Tribunal. A determination made by the First-tier Tribunal or by another tribunal is to be recorded at the request of any party to the proceedings.