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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 / I11.332A Postponements and adjournments—failure to attend hearing

I11.332A Postponements and adjournments—failure to attend hearing

IHT, trusts and estates

The Tribunal has the power to postpone or adjourn a hearing¹. If a party does not attend the hearing, the Tribunal can continue to hear the appeal where it is satisfied either that the party has been informed of the hearing or

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I7.323 APR and successions

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

E4.11120 Additional annual returns by employers—overview

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

E4.1167 Payments made after leaving and after issue of form P45

D6.711 Liquidation—capital gains implications

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

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

E6.102K Statutory residence test—the definition of a 'home'