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HMRC internal manual

Capital Gains Manual

Private residence relief: permitted area: Tribunal hearing: evidence

A copy of the Valuation Office Agency’s proof of evidence must be provided to the taxpayer. In return we are entitled to expect that the taxpayer will do the same if they have an expert witness. We are entitled to object to the introduction of any expert evidence which has not been disclosed in advance. An exchange about 3 weeks before the hearing should be sufficient to allow each side to consider the proof.

Once the taxpayer’s proof has been received a copy should immediately be sent to the VOA. A meeting with the VOA to discuss the proof is very useful. At a meeting it can be decided how best to counter the taxpayer’s evidence in his proof, whether by cross examination, or by putting any points to the VOA for their expert criticism.