IHTM23133 - Other communications received from the VOA: property in the market for sale
If in a formal valuation case the VOA (IHTM23002) knows that
- a sale of property is pending, or
- it is in the market for sale
they should normally continue with the valuation rather than deferring negotiations. However, they may, in exceptional circumstances, defer negotiating with the taxpayer until the sale has taken place - because, for example, the property concerned is very unusual.