A5.614 Upper Tribunal—Judicial Review Jurisdiction

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Commentary

Administration and compliance

For a discussion of the Upper Tribunal's judicial

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D6.503 International movement of capital—reportable transactions and events

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.115 Employment income—place of performance of duties

B5.101 What is 'farming' and 'market gardening'

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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A5.614 Upper Tribunal—judicial review jurisdiction

Administration and compliance

D6.503 International movement of capital—reportable transactions and events

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.115 Employment income—place of performance of duties

B5.101 What is 'farming' and 'market gardening'

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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A5.614 Upper Tribunal—judicial review jurisdiction

Administration and compliance

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