SVM120020 | Case Selection, Handling and Settlement: case referral

From HM Revenue & Customs · Shares and Assets Valuation Manual

SAV undertakes valuations at the request of whichever HMRC Business Area owns the case in question. Although the SAV valuer is the expert on valuation issues, the ultimate responsibility for the handling of the case remains with the case-owner. It is important that the valuer works with the case-owner on a partnership basis at every stage of the case.