��Ƶ

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 / I11.338 Summoning of witnesses to give evidence or to produce documents

I11.338 Summoning of witnesses to give evidence or to produce documents

IHT, trusts and estates

If a witness will not attend voluntarily or if documents are required from a third party, the Tribunal has power to issue a summons for a witness to answer questions or produce documents to the Tribunal¹. A summons may be made on the application of any party or on the Tribunal's own initiative. If a summons is

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

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

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

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

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

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

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

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)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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