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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Valuation: more than one interested person: settlement of appeals

If you carry out the above procedure and none of the interested persons resile from the determination of the appeal you will not only bind the original appellant and any persons who applied to be joined as a party to that appeal but also

  • any persons to whom you issued the notices outlined at CG16470 who did not apply to be a party to the appeal


  • any persons against whom the agreement will be conclusive by virtue of regulation 13.