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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: settlement of appeals

Where there is more than one person who is entitled to be a party to an appeal, see CG16430-CG16432, it is important that any determination of an appeal by agreement is agreed with all of them or is made binding on all of them. To do this you should take the following action

  • ensure that every interested person is made a party to the appeal by taking the action outlined at CG16470.
  • reach an agreement on the valuation or the apportionment with each of the persons who have made an application under regulation 8(2), see CG16472.
  • obtain an agreement under TMA70/S54 with the appellant.