I11.312 Extension Of Time For Appealing

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Commentary

IHT, trusts and estates

A notice of appeal may be given after the 30-day time limit has expired if HMRC agree or, if HMRC do not agree, the Tribunal (being the First-tier Tribunal) gives permission¹.

HMRC

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

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

I3.750 POAT—introduction to existing arrangements

E4.622 Vans—main rules

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