Commentary

C2.127 Valuation disputes and appeals

Capital gains tax
Capital gains tax | Commentary

C2.127 Valuation disputes and appeals

Capital gains tax | Commentary

C2.127 Valuation disputes and appeals

Appeals regarding the value of land, whether freehold or leasehold and whether in relation to capital gains tax or corporation tax lie to the Upper Tribunal (Land Chamber1), or in the case of land in Northern Ireland or Scotland, to the Lands Tribunal for Northern Ireland or respectively Scotland2. HMRC are represented there by HMRC's Solicitor's Office3.

Appeals relating to the valuation of unquoted shares or securities of a UK resident company not listed on any UK stock exchange were previously determined by the Special Commissioner4. From

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