Question Author
Barely makes sense to me but...VOA website states
"Not infrequently, such properties will subsequently have been subject to improvements comprising ‘material increases’ and a subsequent sale may trigger a band increase. Problems may occur where no detailed notes still exist, and the reason why a band was conceded is not obvious. Where such a dwelling now appears no different from others in the street or locality, it will be apparent that the dwelling has subsequently been improved and a CR10 should be raised so that the band can be reviewed on the next sale. Where it is apparent that a sale of an improved dwelling has already taken place the band should be corrected, following an explanation to the taxpayer of the reasoning behind the decision to review."