This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

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

In such cases you should object to the withdrawal of the appeal unless

  • all of the interested parties have been joined as parties to the appeal by a notice under CG16470 and
  • the valuations or apportionments used in preparing the assessment or in making the decision on the claim are appropriate and are consistent with any agreement reached with any of the parties.