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HMRC internal manual

Capital Gains Manual

Land: valuation: unagreed: check of case for Lands Tribunal

In view of the cost and time which can be involved in preparing and referring cases to the Lands Tribunal it is important to ensure that any unresolved valuation dispute put forward is

  • appropriate to the Lands Tribunal,


  • working correctly from a technical point of view


  • that all necessary preliminary steps have been taken.

All cases in which a valuation dispute cannot be resolved by negotiation between the Valuation Office Agency and the taxpayer should therefore be thoroughly checked at this stage. If cases have been worked completely in accordance with the guidance the check should not normally identify any problems, but it is nevertheless essential that it is thoroughly carried out. The results are to be recorded, see CG74531, and will be relied on by Capital Gains Technical Group when forwarding cases to the Solicitor for preparation for a possible reference to the Lands Tribunal.

Bearing in mind the costs involved in a reference to the Lands Tribunal, if you are of the opinion that the tax at stake in the valuation dispute may not justify a formal referral you should make a report to Capital Gains Technical Group with brief details of the case including

  • name of the taxpayer
  • details of the subject property
  • the respective valuations of the taxpayer and District Valuer

    • original and current
    • the current valuation difference
    • the reason for the difference
  • the reason for the breakdown in negotiations
  • brief outline of respective computations
  • the tax at stake on the current valuation difference
  • any known points of principle (including valuation matters)
  • any other relevant details.