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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.3 Determination, appeals and proceedings /The review procedure / I11.312C Conclusion of the review

I11.312C Conclusion of the review

IHT, trusts and estates

The review may uphold, vary or cancel HMRC's original decision¹. The conclusion of the review will be conclusive for the purposes of IHTA 1984 unless the appellant notifies the appeal to the Tribunal². Any notification to the Tribunal following a review

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption