BIM60165 - Land: Trading transactions: Reports
to Head Office
You should make a report to Business Tax (Technical) in any of
the following circumstances:
- where the District Valuer's assistance is
sought in a land valuation relating to a Case I liability (
BIM51560 onwards), agreement cannot be
reached and a Commissioners appeal hearing may be necessary on the
valuation point.
- in supervening trading cases which may
proceed before the Commissioners (
BIM60060).
- when you cannot reach agreement on the
valuation of unsold stock in time share schemes (
BIM60155).
