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Home / Simons-Taxes / IHT, trusts and estates / Part I11 Administration and collection / Division I11.3 Determination, appeals and proceedings

Division I11.3 Determination, appeals and proceedings

IHT, trusts and estates

Division I11.3 Determination, appeals and proceedings

I11.301 Notice of determination of relevant matters
I11.302 Matters that may be specified in notice of determination
I11.303 Determination of facts—statutory rules
I11.304 Conclusiveness of determination
I11.310 Introduction—changes introduced as a result of the Tribunals and Enforcement Act 2007
I11.311 Appeals—procedure and time limit
I11.312 Extension of time for appealing
I11.312A The review procedure—commencement
I11.312B Conduct of the review
I11.312C Conclusion of the review
I11.313 Appeals to the Tribunal
I11.314 High Court as alternative venue on questions of law
I11.315 Appeals on questions of valuation of land
I11.321 Restrictions on recovery of tax
I11.331 Proceedings before the First-tier Tribunal—introduction
I11.331A Notifying the Tribunal
I11.331B Case management
I11.331C Striking out
I11.331D Case categorisation
I11.331H Substitution and addition of parties
I11.331K Settlement and withdrawal
I11.332 Hearings
I11.332A Postponements and adjournments—failure to attend hearing
I11.332B Hearings in public or private
I11.333 Representation
I11.336 Procedure at appeal hearing
I11.337 Evidence
I11.338 Summoning of witnesses to give evidence or to produce documents
I11.339 Documentary evidence
I11.340 Service of documents
I11.341 Decisions of the First-tier Tribunal
I11.343A Power of the First-tier Tribunal to review its own decisions
I11.351 Applications to the First-tier Tribunal for permission to appeal
I11.351A Applications to the Upper Tribunal for permission to appeal
I11.351B Appeals to the Upper Tribunal
I11.351C Hearings and decisions in the Upper Tribunal
I11.352A Setting aside decisions of the Upper Tribunal
I11.352B Applications for permission to appeal from decisions of the Upper Tribunal
I11.352C Review by the Upper Tribunal of its own decisions
I11.352D Appeals to the Court of Appeal
I11.353 Appeal to the Supreme Court
I11.354 Appeals in Scotland
I11.355 Appeals in Northern Ireland
I11.361 Jurisdiction
I11.361A Non-Complex category cases
I11.361B Wasted costs
I11.361C Complex category cases
I11.361E Costs in the Upper Tribunal
I11.361F Procedure and quantification
I11.362 Costs in the courts

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