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HMRC internal manual

Capital Gains Manual

Land: valuation: unagreed: action by Capital Gains Technical Group

Capital Gains Technical Group will consider the further report and, if approved, the valuation dispute will be referred to the Solicitor in the first instance.

You will be advised when the dispute is referred to Solicitor’s Office.

Categories of Appeal

The Lands Chamber will categorise the appeal and notify the category to the customer and the HMRC office named in the case. There are four categories of appeal,

  • standard
  • simplified
  • special
  • written representation.

Cases within the ‘standard’ or ‘special’ categories are usually prepared and presented by Solicitors Office. Cases categorised as ‘simplified’ or ‘written representation’ are not usually dealt with by Solicitor’s Office.

Once notification of the category of the appeal is received Solicitor’s Office will consider if the case is appropriate for them to take forward. If not the papers will be returned to the case owner or reviewing officer so that the appeal can be prepared and presented according to the procedures adopted by that business unit.