SAV undertakes valuations at the request of whichever tax office owns the case in question. Although you are the expert on valuation issues, the ultimate responsibility for the handling of the case remains with the case-owner. It is important that you work with the case-owner at every stage, informing him or her of progress or issues that arise. Similarly responsibility for establishing the terms for settlement of any dispute over valuations is not just a matter for SAV and may rest with more than one business unit, in which case the decision needs to be made on a partnership basis.
| Additional Guidance: SVM150000 |
