Where the VOA (
IHTM23002) cannot accept the value at
the initial appraisal (
IHTM23222), cases move into the
inspection and valuation stage.
An inspection and valuation exercise will usually comprise one substantive exchange with the taxpayer about value after inspection. The VOA may
The time scale and target to reach a conclusion in this stage is a maximum of 3 months (60 working days).