Paragraph 10 Making an appeal

Where certain conditions apply, an application may be made to the First-tier Tribunal for the appeal to be dealt with instead by the Upper Tribunal for Scotland, by which the valuation appeals functions of the Lands Tribunal for Scotland are to be exercised. This can only be done on the basis that at least one of a number of conditions is met, for example that the facts of the case are highly complex or technical, or that the case involves the giving of expert evidence which is highly complex or technical.