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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Valuation: more than one interested person:Tribunal: application

Where a market value or an apportionment

  • may affect the Capital Gains Tax liability of more than one person and
  • has not been a material question in an appealany interested person may apply to First-tier Tribunal to determine the market value or the apportionment by an application under regulation 9(1).