The VOA (
IHTM23002) may be asked for a valuation
of machinery and plant (other than in going concern (
IHTM23179) cases where it will be
taken into account by him in that valuation) provided that there
are grounds for doubting the value put forward by the taxpayer
& the assets are not covered by 100% business relief.
When making such a request, send the VOA an itemised schedule
of the assets to be valued.
