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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Valuation: more than one interested person:Tribunal: application

The Inspector will be a party to proceedings under regulation 9 but is not entitled to make an application. So you cannot use regulation 9 to litigate a valuation dispute where there is no assessment under appeal. Conversely an interested person as defined at CG16430 - CG16432 is able to use regulation 9 to litigate such a valuation even when there is no assessment under appeal.