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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.10 Settlement of disputes and proceedings for recovery and penalties /NIC appeals / E8.1001 Introduction to NIC appeals

E8.1001 Introduction to NIC appeals

Personal and employment tax

For updates affecting this Division please see Part E0 Updates

NIC appeals

E8.1001 Introduction to NIC appeals

Most matters relating to contributions, statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay and shared parental pay are decided initially by an officer of HMRC, with a right of appeal to the tribunal. Whether or not an appeal is lodged, interest on

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

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

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

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption