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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: join in appeal: withdrawal

If an appeal is withdrawn and you do not give notice within the time specified under TMA70/S54 (4)(b) that you are unwilling for the appeal to be treated as withdrawn the assessment or decision on a claim is treated as upheld without variation. So if you fail to object to the withdrawal of an appeal in appropriate circumstances you may find that the valuation in the assessment or in determining the claim is to be applied for each of the interested persons.