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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: hearings: other tribunals: changes for SA:

TMA70/S46D (1)Under TMA70/S46D, any question arising in relation to

  • the taxation of chargeable gains (whether under Capital Gains Tax or Corporation Tax), or
  • a claim under TCGA92,is to be determined by the relevant Lands Tribunal where it involves the value of any land or of a lease of land in the United Kingdom.

Where you are notified by the Valuation Office Agency that a land valuation cannot be agreed, see CG74500+.