CG64878 - Private residence relief: permitted area: no agreement: report to Capital Gains Technical Group

If agreement cannot be reached in respect of either the extent or the location of the permitted area you should:

  • Make a submission to the Capital Gains Technical Group before any steps are taken to conclude your enquiry. The Capital Gains Technical Group must see the case whilst the enquiry is still open.
  • Inform the Valuation Office Agency (VOA) that the caseworker may be required to give evidence as an expert witness at any subsequent hearing of an appeal.

Your report to Capital Gains Technical Group should be headed ‘private residence relief: permitted area determination’ and should include:

  • All the information set out at CG64860 which you provided to the VOA.
  • The VOA’s opinion on the extent and location of the permitted area
  • Details of valuations and apportionments made by the VOA and whether or not they have been agreed.
  • Details of any payment on account in respect of the disputed tax.
  • A computation of the gain which arises and the tax which is payable on the VOA’s figures.

Assistance from the Capital Gains Technical Group

On receipt of your report the Capital Gains Technical Group will:

  • Review the case and ensure that all necessary matters have been taken into account.
  • Report to the Chief Executive’s Office of the VOA so that they can review the VOA’s papers in order to authorise a caseworker to appear as your expert witness at any appeal hearing.
  • Give advice on the argument to be presented to the Tribunal.
  • Give advice on the introduction of expert evidence from the VOA.

When you receive confirmation from the Capital Gains Technical Group that the VOA has been authorised to appear as your expert witness you will be advised further as to when you may take the necessary steps to conclude your enquiry.

  • You must notify the Capital Gains Technical Group and the VOA immediately in any circumstance where you are, or you may be, required to close your enquiry before the VOA has prepared their expert report. For example, where the taxpayer has applied for a closure notice, or assessment time limits are imminent.