Commentary

I11.315 Appeals on questions of valuation of land

IHT, trusts and estates

I11.315 Appeals on questions of valuation of land

I11.315 Appeals on questions of valuation of land

Questions arising on appeals relating to the value of land in the United Kingdom must be dealt with by the Upper Tribunal (Lands Chamber) if the land is in England or Wales and the Lands Tribunal for Scotland or the Land Tribunal for Northern Ireland if the land is in Scotland or Northern Ireland respectively1. This jurisdiction includes valuing land taking into account a charge to which it is subject, including a charge for a contingent liability2. The Tribunal may consider the value of property other than land where it is relevant to valuing land3.

The division of jurisdiction regarding the determination of the value of land (Upper Tribunal or Lands Tribunal) and property other than land (First-tier Tribunal) was considered by the Court of Appeal in Gray4.

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