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All cases involving valuations required for income and corporation tax should be dealt with in accordance with the procedures and time limits applicable in CGT cases (see Section 6).
In all income and corporation tax cases the Inspector's request for a valuation should be made by memorandum and not on a CG20 form. The Inspector will in each case explain the reason for the request but if there is any doubt the DV should clarify the position with the Inspector.
If any difficulties are encountered regarding the valuations required or the basis of valuation the DV should seek advice from CEO
If it is not possible to reach agreement on the valuation required the case should be dealt with as set out in Section 6, Part 5 recognising that references for resolving disputes will be to the General or Special Commissioners and not the Lands Tribunal.
Appeals against assessments to income and corporation tax are made to the General or Special Commissioners. If a valuation cannot be agreed the DV may be required to give evidence and defend the valuation as an expert witness before the Commissioners.
If a hearing before the Commissioners becomes necessary the Inspector is required to refer details to their appropriate Head Office Technical Division who will then request CEO to authorise the DV to appear as the Inspector's expert witness. Instructions on how to proceed will then be issued by CEO.
If a request to appear as an expert witness is received direct from the Inspector it should be submitted to CEO, and the Inspector notified of the action taken.