IHTM37056 - Land valuation cases: action where an appeal is received

Treat any appeal ( IHTM37013) as urgent at all stages.

File the appeal and any relevant correspondence with the NOD in the red folder.

Refer to Litigation

• any appeal, even if it is late or
• if an application is made for consent to a late appeal.

Litigation will advise whether any appeal may be accepted as being within time or whether the grounds of appeal are sufficiently stated.

If the appeal is unsatisfactory, Litigation will take the matter up with the taxpayer..

If the appeal is valid, Litigation will consider whether there is any prospect of worthwhile further negotiations between the VOA ( IHTM23002) and the taxpayer. .

If Litigation considers that further negotiations are unlikely to be productive, it will explore with the taxpayer how best to progress the appeal.