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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Land valuation cases: introduction

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 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).