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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. The question was whether the valuation of a freehold interest should take into account the fact that a 92·5% interest in a farming partnership to which the land was let was part of the estate on death.