Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Land: valuation: unagreed: Lands Tribunal warning letter

The Valuation Office Agency will report back two months later, advising whether or not meaningful negotiations have been resumed.

If meaningful negotiations have not been resumed the case should be carefully checked in anticipation of a possible reference to the Lands Tribunal by the taxpayer, see CG74530.

If meaningful negotiations have been resumed the Valuation Office Agency will keep you informed of progress. In due course he or she will either report

  • an agreed valuation enabling you to determine the appeal, or
  • that it has still not been possible to agree a valuation, and give you his or her latest unagreed valuation.

If the Valuation Office Agency again reports an unagreed valuation the case should be carefully checked in anticipation of a possible reference to the Lands Tribunal, see CG74530. No formal action should be taken to close the enquiry, or to issue amendments etc, at this stage.