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HMRC internal manual

Capital Gains Manual

Land: valuation: unagreed: check satisfactory

If the check shows that the case is ready to go forward to the Lands Tribunal should the appeal be referred by the taxpayer, and you are content for it to proceed, you should write to the Valuation Office Agency advising

  • that you have thoroughly checked the case and that, subject to the appeal report on the valuation dispute, it is suitable to be forwarded for a possible reference to the Lands Tribunal
  • the amount of tax at stake on the valuation dispute.

You should request the Valuation Office Agency to forward the full appeal report, which should normally be received within eight to ten weeks.