I11.351B Appeals To The Upper Tribunal

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Commentary

IHT, trusts and estates

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

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I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

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

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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I11.351B Appeals to the Upper Tribunal

IHT, trusts and estates

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

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

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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I11.351B Appeals to the Upper Tribunal

IHT, trusts and estates

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