Goldsmith v HMRC: Can HMRC Make You File A Return It Doesn't Need?
HMRC already knew what you owed from PAYE, so surely the notice to file was pointless and the penalty invalid? Goldsmith v HMRC says no—but it leaves four other arguments wide open.
HMRC already knew what you owed from PAYE, so surely the notice to file was pointless and the penalty invalid? Goldsmith v HMRC says no—but it leaves four other arguments wide open.
Border Force seized your alcohol, tobacco or car? There are two separate routes—and a one-month trap. Why the tax tribunal cannot order your goods back, when it can still help, and the deadline that closes first.
You've had an accelerated payment notice or follower notice and discovered there's no appeal to the tribunal. Here's what these notices are, why the law works this way, the 90-day clock, the penalties—and the limited ways you can still challenge them.
HMRC has questioned your company's corporation tax? Companies sit in their own code—Schedule 18 FA 1998—so deadlines, discovery gateways and penalties differ from the income-tax rules. A director's guide to enquiries, discovery, penalties, director's loans and how to appeal.
Making Tax Digital for Income Tax went live in April 2026. Find out if it applies to you, the four things it requires, how to claim an exemption if you genuinely can't go digital, and your appeal rights if you're already facing a penalty.
An unrepresented appellant backed her CGT penalty appeal with nine tribunal decisions—and not one of them existed. They were AI-generated. Harber v HMRC is the UK's leading warning on fabricated case law, and a guide to finding the real thing.
You left the UK, you're non-resident, your s.690 workday split cut UK income tax to your UK days—so why is there a National Insurance bill on 100% of your salary, both sides? Because NIC is a separate system with its own rules.
Swapping, spending or gifting crypto can trigger a tax bill even if you never withdrew cash. A plain-English guide to what HMRC taxes, how to disclose, and how to challenge its figures.
If HMRC says your trust loan was really your salary, Rangers is the case that explains why 'it was only a loan' usually fails. Here is what the Supreme Court actually decided about redirected earnings—and the narrow boundary the courts have since drawn around it.
Had a letter about your overseas accounts, or have undisclosed offshore income? The 200% penalty is a worst-case maximum, not your bill. How disclosure works, what the certificate of tax position really means, and how offshore penalties can be challenged.
A first-tier judge called HMRC's conduct unconscionable and cancelled the penalty. The Upper Tribunal restored every penny. Hok v HMRC explains why the tax tribunal cannot fix unfairness—and where your fairness argument actually belongs.
A V5 letter instead of a VAT number? HMRC's verification questionnaires decoded, the deadlines that bite, and why the tribunal can't fix delay.