I11.353 Appeal To The Supreme Court

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Commentary

IHT, trusts and estates

An appeal to the Supreme Court from the Court of Appeal lies only with the leave of that court or the leave

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E5.406A Employees of European Union institutions—tax exemptions

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

I4.265 Lifetime transfers reported late

B2.218 Surplus business accommodation

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

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

B2.472 Tax and tax-related expenditure

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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I11.353 Appeal to the Supreme Court

IHT, trusts and estates

E5.406A Employees of European Union institutions—tax exemptions

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

I4.265 Lifetime transfers reported late

B2.218 Surplus business accommodation

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

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

B2.472 Tax and tax-related expenditure

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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I11.353 Appeal to the Supreme Court

IHT, trusts and estates

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