Law and tax student researching UK tax tribunal procedures. Imperial College London graduate. Building plain-English resources for self-represented taxpayers.
Guides
In most FTT cases each side pays its own costs. But when one side has been unreasonable, the tribunal can shift them. Here's how the test works, what the case law says, and how to make or defend a costs application.
Guides
HMRC charges interest at 7.75% on unpaid tax—running from the original due date, not from when you found out. Here's how the calculation works, why it differs from penalties, and what you can do about it.
Guides
From January 2023 for VAT and April 2026 for income tax, HMRC uses a new penalty system: points for late filing, percentage-based charges for late payment. Here's how it works, what the tribunal has already decided, and what you can do about it.
Cases
Every late tax appeal is judged against the Martland three-stage test. Here's the full story—and what it means if you've missed your deadline.
Cases
HMRC says your excuse isn't good enough. The Upper Tribunal set out a four-step test that changed the game—and warned HMRC their narrow approach could cost them. Here's what the landmark Perrin decision means for your penalty appeal.
Cases
HMRC says you were 'deliberate.' The Supreme Court set a high bar for that word—intent to mislead, akin to fraud. Here's what the landmark Tooth decision means for your case.
Guides
Your grounds of appeal are the most important thing you write. Here's what effective grounds look like—telling the tribunal what HMRC got wrong, why it matters, and what you want instead.
Guides
SA penalties can reach £1,600 even if you owe no tax. Here's how they stack up, how to check HMRC's calculation, and your options for challenging them.
Guides
HMRC says you owe thousands for a tax charge you've never heard of. Here's what HICBC is, how it's calculated, and what you can do about it.
Guides
HMRC has opened an enquiry into your tax return. This guide explains what happens during an enquiry, your rights, how it ends with a closure notice, and what to do next.
Guides
The tribunal has issued its decision. Here's what it means, what happens to your tax bill, and your options if you want to challenge the outcome—including the costs risk of going further.
Guides
Your hearing date is set. Here's how to prepare your evidence, build your bundle, and present your case—whether it's on paper, by video, or in person.