Commentary

I11.354 Appeals in Scotland

IHT, trusts and estates

I11.354 Appeals in Scotland

I11.354 Appeals in Scotland

An appeal from a decision of the First-tier Tribunal lies to the Upper Tribunal as is the case in England and Wales. Appeals from the Upper Tribunal lie to the Court of Session1. An appeal lies only on a point of law.

An appeal from the Court of Session lies to the Supreme Court.

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