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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.3 Determination, appeals and proceedings /Costs in other appeals / I11.362 Costs in the courts

I11.362 Costs in the courts

IHT, trusts and estates

I11.362 Costs in the courts

If appeals are made from the Upper Tribunal to the Court of Appeal (the Court of Session in Scotland or the Court of Appeal of Northern Ireland), the normal discretionary rules relating to costs apply, as they do in the Upper Tribunal. The only difference is that there is no explicit provision requiring the Court

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D6.503 International movement of capital—reportable transactions and events

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

C1.106 Allowable capital losses

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

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

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

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

E3.192 CGT loss relief on disposal of EIS shares

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

D4.104 Company residence and the case law test