I11.331D Case Categorisation

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Commentary

IHT, trusts and estates

Appeals are allocated into a category based on various criteria and guidelines set by the First-tier

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

I7.323 APR and successions

D1.8101 Groups of companies

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

A1.810 Limitation

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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I11.331D Case categorisation

IHT, trusts and estates

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

I7.323 APR and successions

D1.8101 Groups of companies

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

A1.810 Limitation

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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I11.331D Case categorisation

IHT, trusts and estates

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