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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: applications to Tribunal

An application under this regulation should be made by notice in writing sent to the officer of the Board. The notice should state

  • the question for determination and
  • to the best of the applicant’s knowledge, the name and addresses of the other person whose liability to Capital Gains Tax may be affected by his or her question.