��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 / I11.343A Power of the First-tier Tribunal to review its own decisions

I11.343A Power of the First-tier Tribunal to review its own decisions

IHT, trusts and estates

Any appeal from a decision of the First-tier Tribunal requires permission. An application for permission to appeal is first made to the First-tier Tribunal. When an application

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

I4.265 Lifetime transfers reported late

B5.301 Intellectual property—overview

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

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

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

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

E4.622 Vans—main rules

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

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure