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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 / I11.351A Applications to the Upper Tribunal for permission to appeal

I11.351A Applications to the Upper Tribunal for permission to appeal

IHT, trusts and estates

Appeals from the First-tier Tribunal can be made to the Upper Tribunal on a point of law¹, and permission is

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

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

B5.123 BPS—negligible value claims

B2.413 Car hire

I4.562 Sales and mortgages of reversionary interests

D3.410 Benefits provided by close companies to participators

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

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE