I11.352A Setting Aside Decisions Of The Upper Tribunal

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Commentary

IHT, trusts and estates

For details of applications to set aside decisions

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

B3.325 General exclusions—first-year qualifying expenditure

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

A1.810 Limitation

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

I5.251 Absolute entitlement by the life tenant

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

B2.315 The concept of wholly and exclusively

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

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

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

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

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

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

C3.1706 PPR relief where there is job-related accommodation

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I11.352A Setting aside decisions of the Upper Tribunal

IHT, trusts and estates

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

B3.325 General exclusions—first-year qualifying expenditure

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

A1.810 Limitation

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

I5.251 Absolute entitlement by the life tenant

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

B2.315 The concept of wholly and exclusively

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

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

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

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

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

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

C3.1706 PPR relief where there is job-related accommodation

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I11.352A Setting aside decisions of the Upper Tribunal

IHT, trusts and estates

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