SolvedIHTM37051 | Land valuation cases: introduction
From HM Revenue & Customs · Inheritance Tax Manual
This section of guidance relates to cases where the matter to be determined is the value or extent of an interest in land. In these cases, any appeal is to the appropriate tribunal. These are:
Where the land is in England or Wales, the Lands Chamber of the Upper Tribunal.
Where the land is in Scotland, the Lands Tribunal for Scotland.
Where the land is in Northern Ireland, the Lands Chamber for Northern Ireland.
Where the matter in dispute is the basis on which land is to be valued, for example, whether it is subject to a tenancy or with vacant possession, you should deal with it as a contentious case (IHTM37080).