Appendix 12: defendable on appeal report (RBS) - appeal report guidance notes

The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.

Listed below are side headings which will normally need to be included in an Appeal Report.

It is impossible to cover all circumstances in a list of this sort and RBS must feel free to add additional relevant matter as appropriate.

An Appeal Report may contain references to returns, procedures etc and may be adopted for use in all Revenue cases with the exception of Private Residence Relief (see Chapter 1A Section 8).

All submissions to the RD should be in duplicate.

Suggested headings

  1. RBS鈥檚 Reference:
  2. Address of Property:
  3. Full Description:
  4. Planning Position:
  5. Taxpayer鈥檚 Use of Property:
  6. Details of RBS鈥檚 Costing:
  7. Details of Taxpayer鈥檚 Costing:
  8. Costing Sources:
  9. RBS鈥檚 observations:
  10. Points of Principle (if any):
  11. Plans and Photographs of elevations and sections.