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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.3 Determination, appeals and proceedings /Appeals beyond the First-tier Tribunal / I11.351 Applications to the First-tier Tribunal for permission to appeal

I11.351 Applications to the First-tier Tribunal for permission to appeal

IHT, trusts and estates

I11.351 Applications to the First-tier Tribunal for permission to appeal

An appeal against a decision of the First-tier

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I9.421 Situs of simple contract debts for IHT

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

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

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

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

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

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

C2.106 Deferred and contingent consideration on disposals

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

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery