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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: join in appeal: discovery asst

If you reach an agreement under CG16490-CG16492 with

  • an appellant, or
  • any person who has applied to be joined as a party to the appeal, or
  • any person to whom you have issued an invitation under CG16470 to become a party to that appeal and who is therefore bound by the agreementthat agreement is final and conclusive unless regulation 14 applies.