HMRC Penalties For Undeclared Income: Failure To Notify, Schedule 41 And How To Appeal
Never told HMRC about income or a gain? Schedule 41 penalties run from 0% to 100% of the tax. How the percentage is set, how to cut it, and how to appeal.
Do You Need A Representative At The Tax Tribunal? Free Help, Paid Options And Going It Alone
You do not need a lawyer to appeal to the tax tribunal: the rules let anyone represent you. A guide to going it alone, the free help that exists (and its limits), how to find and vet a paid adviser, and why the tribunal's Birmingham address does not mean a Birmingham adviser.
Form T240: How To Fill In Your Tax Tribunal Notice Of Appeal
A box-by-box walkthrough of Form T240, the First-tier Tribunal (Tax) notice of appeal. What each section wants, which form you actually need, when a T239 is required, and the mistakes that get appeals sent back.
Atholl House v HMRC: Winning At The Third Stage
Kaye Adams beat HMRC over four hearings and nearly a decade. Her case fixed how tribunals run the third stage of the employment status test, the stage where most IR35 appeals are actually decided: what counts, what your engager had to know, and what evidence proves it.
Express & Echo v Tanton: When A Substitution Clause Ends The Case
A newspaper delivery driver wore the company uniform, drove a company-provided vehicle and was taxed as an employee by the Inland Revenue. One clause let him send a substitute, and the Court of Appeal held he was self-employed as a matter of law. What that means for your status appeal.
Get Onbord: What Proving An R&D Advance Actually Takes
HMRC said the work was not an advance and no competent professional was identified. A company in liquidation, argued by its former director with no computer science degree and no barrister, won. What the tribunal accepted as proof, and what sank an almost identical claim two days later.
Ready Mixed Concrete: The Three Conditions That Decide Employment Status
HMRC says you're an employee. The 1967 case that still decides the question involved a lorry driver in company colours and uniform, obliged to obey orders—and he was held self-employed. Here are MacKenna J's three conditions, and which one your case turns on.
Tax Residence Appeals: Challenging HMRC Under The Statutory Residence Test
HMRC says you were UK-resident in a year you lived abroad. Since 2013, residence is a mechanical statutory test, so these are evidence appeals won on day counts, homes and ties, with the burden on you. How the Statutory Residence Test works and how to challenge an assessment.
Tower MCashback v HMRC: What Your Closure Notice Actually Fixes For The Appeal
Your enquiry ended in a closure notice giving one terse reason for cutting your claim. Beat that reason and you win, surely? Tower MCashback is the Supreme Court case that says otherwise—and explains exactly what your appeal is, and isn't, about.
Denton v TH White: Relief From Sanctions And Your Tax Appeal
You missed a tribunal deadline and now face strike-out, or you need relief from sanctions. Someone mentioned a case called Denton. It is not even a tax case—but it shapes how the tribunal decides whether to forgive your slip. Here is what it means for you.
Challenging A Best-Judgment VAT Assessment
HMRC has assessed VAT it thinks you owe—often after a control visit or mark-up exercise—and the number looks too high. How a best-judgment assessment works, whether it is in time, why attacking HMRC's method rarely wins, and the pay-or-deposit rule that can block your appeal.
Partnership Tax Appeals: Who Actually Fights HMRC, And Why It Binds You
HMRC amended your partnership return and your tax bill went up—but you're told you can't appeal yourself. Here's why partnership disputes are fought once, by the nominated partner, and bind everyone: the s.12AC enquiry, the s.28B closure, profit-allocation rows, and partnership penalties.