Taxes Consolidation Act 1997 section 314

Procedure on apportionment

Section 314 sets out the procedure for resolving disputes over the apportionment of sums for capital allowances purposes where the tax liabilities of two or more persons are affected.

• Where an apportionment under Part 9 affects the tax liability of two or more persons and the parties cannot agree, the inspector determines the apportionment and notifies each affected person in writing.
• A person dissatisfied with the inspector's determination may appeal to the Appeal Commissioners within 30 days of the date of the notice, in accordance with section 949I.
• The Appeal Commissioners will decide on a just and reasonable apportionment.
• These rules also apply where it is necessary to determine the open market price of any property for the purposes of Part 9.