beta 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: 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.