Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 46D
Questions to be determined by the relevant tribunal
Section 46D requires that where a tax appeal involves a dispute over the value of land or a lease of land in the context of chargeable gains, that valuation question must be referred to a specialist lands tribunal rather than being decided by the tax tribunal.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.