Commentary

I11.109 The Upper Tribunal (Lands Chamber) and Lands Tribunals

IHT, trusts and estates

I11.109 The Upper Tribunal (Lands Chamber) and Lands Tribunals

I11.109 The Upper Tribunal (Lands Chamber) and Lands Tribunals

Where any question arises regarding the value of land or of a lease of land an appeal against the Board's determination may be made to the appropriate tribunal1. For land in England and Wales, this is the Upper Tribunal. For land in Scotland, it is the Lands Tribunal for Scotland, and for land in Northern Ireland, the Lands Tribunal for Northern Ireland2. Neither the First-tier Tribunal nor the High Court has jurisdiction on such questions3. Questions of valuation, which were formerly dealt with by the Lands Tribunal in England and Wales

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