I11.361 Jurisdiction

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Commentary

IHT, trusts and estates

I11.361 Jurisdiction

For details of the ability of the First-tier

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I7.323 APR and successions

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

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

C2.201 Allowable expenditure for capital gains—overview

B2.319 Duality of purpose—apportionment of the expenditure

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

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

D6.233 Rights issue—sale of rights nil paid

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I11.361 Jurisdiction

IHT, trusts and estates

I11.361 Jurisdiction

I7.323 APR and successions

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

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

C2.201 Allowable expenditure for capital gains—overview

B2.319 Duality of purpose—apportionment of the expenditure

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

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

D6.233 Rights issue—sale of rights nil paid

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I11.361 Jurisdiction

IHT, trusts and estates

I11.361 Jurisdiction

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