How much responsiblity is to be handle by the expert for completion of the conveyancing ?

I note the conclusion of the efficiency scrutiny cheap conveyancing brisbane report that delay by the United Kingdom in implementing the Directive would have carried a risk for the competitiveness of the industry. It seems to me reasonable therefore for MAFF to have taken the view that for the United Kingdom to be presented as in principle undertaking full implementation of the Directive was to everyone’s advantage, even if, in practice, initially that might not fully have been possible.

The then Adjudicator acknowledged that there had been a thirteen month delay between June 1996 and July 1997 before a caseworker had been able to start the investigation which had been concluded in February 1998. She regretted the delay in taking up the case but said that the complainant has been kept informed of developments and the time taken to conclude the investigation itself had not been unreasonable given the complexity of the case.

The then Adjudicator said she had conducted a fair and impartial investigation in which she had access to all relevant files and had taken account of representations from all the parties. The Chairman said that the Revenue has relied upon the Adjudicator’s record of early events as provided by the accountants because some of their own papers from the Inspector were missing. He accepted that there had been shortcomings in the Revenue’s handling of the company’s case for which he apologised. He thought that the reimbursement of costs provided a suitable remedy but was disinclined to comment on the detail of the Adjudicator’s report. That, in the Special Investigation Section view, meant (since the overall transaction was accepted as commercial) that the plant has been overvalued by a like amount.

So the valuation of the plant had become of interest but only insofar as that provides potential support for the contented undervaluation of the property. The Chairman said, with hindsight, it might have been better had the Revenue not been drawn into what had turned out to be a confusing debate on the value of the plant.