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HMRC internal manual

Capital Gains Manual

Land: valuation: unagreed: report to Capital Gains Technical Group

On receipt, the Valuation Office Agency’s appeal report and any covering comments should be considered. If these confirm that the Valuation Office Agency is content for the valuation dispute to be referred for a possible reference to the Lands Tribunal you should prepare a comprehensive report on the land valuation dispute and this should be sent to Capital Gains Technical Group. The report should include all of the information set out below together with the required attachments, including all of the enquiry papers.

  • the address of the property, and the taxpayers interest therein which is the subject of the valuation dispute
  • the date(s) of valuation
  • the reason the valuation is required
  • the record of the FT Inspector’s case check on form CG22, see CG74531
  • the Valuation Office Agency’s appeal report
  • the date on which the enquiry was opened and a photocopy of the notice
  • a photocopy of any other formal notices made to date
  • the alternative valuations of the Valuation Office Agency and the taxpayer
  • computations of the gains or losses based on those valuations, and the tax chargeable thereon
  • any other information affecting the amount of the gain or loss
  • full details of the circumstances of the disposal, drawing attention to any unusual or difficult points.