If a valuation cannot be agreed on Risk Assessment, an
acknowledgement is sent to the Inspector advising him/her of the
name of the valuer who will deal with the valuation.
It is important that you let the Inspector know your initial
views on the valuation and keep him/her informed of the progress of
the case and any issues that arise. You should follow the general
guidance on case selection, handling and settlement at Chapter 116
of this manual
SVM116000. Remember that the Inspector
can advise you on the availability of reliefs and the tax
implications of your range of values. He/she may also be able to
help you by issuing a statutory notice requiring the taxpayer to
produce information that you need in order to reach a firm opinion
of value. See the instructions at Chapter 118 of this manual
SVM118000 Statutory Notices.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| Additional Guidance: SVM150000 |
