In this section
Jurisdiction
Taxation appeals concerning land
Under Section 46D of the Taxes Management Act 1970 appeal lies to the Lands Tribunal from certain decisions and assessments of H.M. Revenue and Customs in which the value of land is disputed. When notified in writing by a party of their intention to appeal, the Registrar of the Tribunal may order that a statement of case and reply be filed and served. The parties are also directed to file and exchange expert valuation reports. Please contact the Tribunal if you wish to make such an appeal.
