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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 / I11.355 Appeals in Northern Ireland

I11.355 Appeals in Northern Ireland

IHT, trusts and estates

An appeal from a decision of the First-tier Tribunal lies to the Upper Tribunal. Appeal from the Upper Tribunal lies to the Court of Appeal in Northern Ireland¹.

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E5.607 Corporate members

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

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

B2.413 Car hire

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

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

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B3.306 Meaning of plant and machinery

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption