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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.3 Determination, appeals and proceedings /Proceedings before the First-tier Tribunal / I11.331A Notifying the Tribunal

I11.331A Notifying the Tribunal

IHT, trusts and estates

Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I9.421 Situs of simple contract debts for IHT

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test