I11.331B Case Management

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Commentary

IHT, trusts and estates

The First-tier Tribunal has detailed administrative

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

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

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

I5.221 Lifetime termination of QIIP—general

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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

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I11.331B Case management

IHT, trusts and estates

E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

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

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

I5.221 Lifetime termination of QIIP—general

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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

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I11.331B Case management

IHT, trusts and estates

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