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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Valuation: more than one interested person: applications to Tribunal

Any proceedings under regulation 9 are to be carried out so far as possible as if they were carried out in relation to an appeal against an assessment to Capital Gains Tax. Accordingly the instructions above about settling appeals by agreement and determining appeals before the Tribunal apply to applications under regulation 9.