Every capital gains tax case in which an enquiry has been opened
or which rests on a discovery assessment is a potential litigation
case.
If you are asked to consider a capital gains tax valuation
at the pre-enquiry stage and you recommend that an enquiry be
opened, you must ask the Inspector to supply a copy of the opening
enquiry letter as soon as that letter has been sent.
If any capital gains tax valuation arises in a case in which
an enquiry has already been opened you must ask for a copy of the
opening enquiry letter at the outset of your negotiations.
Similarly, if the Inspector has made a discovery assessment,
you should ask for a copy of the assessment and a copy of any
appeal at the outset of your negotiations.
You should NOT leave seeking the documentation mentioned
above until negotiations fail or until a later stage in the
handling of the case. You should ensure that copies of this
documentation are obtained at the outset and are safely filed. This
should ensure that we do not waste the time of taxpayers or,
indeed, our own time when the appropriate legislative procedures
that enable a case to be litigated have not been followed.
When case-owners and managers review cases they should
ensure that this procedure has been followed in every case.
| Additional Guidance: SVM150000 |
