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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 / I11.352B Applications for permission to appeal from decisions of the Upper Tribunal

I11.352B Applications for permission to appeal from decisions of the Upper Tribunal

IHT, trusts and estates

Any party has the right of appeal from the Upper Tribunal to the relevant appellate court on a point of law. In

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

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

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

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

E5.406 Employees of European Union delegations—tax exemptions

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

B2.315 The concept of wholly and exclusively

E1.1435 Appealing transactions in securities counteraction notices

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

B2.202 Capital receipts