If in a formal valuation case the VOA ( IHTM23002) knows that
they should normally ( IHTM23086) continue with the valuation rather than deferring negotiations. However, they may, in exceptional circumstances, defer negotiating with the taxpayer until the sale has taken place – because, for example, the property concerned is very unusual. If the VOA raise this matter with you, or it becomes apparent that matters have been put ‘on hold’ in these circumstances, please proceed as per IHTM23086
