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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Land: valuation: unagreed: further report to Capital Gains Technical Group

If an appeal is received advise Capital Gains Technical Group of

  • the receipt of the appeal and, in due course
  • the outcome of any Internal Review and
  • if the taxpayer notifies the appeal to the Tribunal.

You should also make a report to Capital Gains Technical Group if the case is settled without an appeal being notified to the tribunal. This will allow Capital Gains Technical Group and the Valuation Office Agency to close their case files.

When you are advised of the appeal being notified to the Tribunal the enquiry papers should be forwarded to Capital Gains Technical Group as soon as possible with your further report and the information and documents set out below.

The following information is needed by the Solicitor and should be provided on a separate typed sheet, and placed in a sub-folder together with photocopies of all of the formal documents in the case including notices and appeals. The original documents should be flagged and indexed.

  • the address of the property, and the taxpayers interest therein which is the subject of the valuation dispute
  • the full name and address of the taxpayer
  • the name and address of any agents acting, their telephone number and reference, and their profession - whether accountants or surveyors etc.
  • the full name of the Business Unit Head, and the office’s name and address, reference and telephone number
  • the name of the Valuation Office Agency caseworker, and the Valuation Office address, reference and telephone number
  • the date(s) of valuation
  • the reason the valuation is required
  • the type of assessment (CT or CGT), and the year of assessment or accounting period
  • the date the formal notice of enquiry was issued
  • the date the formal notice of closure was issued
  • the date of any decision letter
  • the date of any amendments to self assessments
  • the date of all appeals
  • the Valuation Office Agency’s unagreed valuation and the tax chargeable thereon
  • the taxpayers valuation and the tax chargeable thereon.
  • the tax at stake.