Law and tax student researching UK tax tribunal procedures. Imperial College London graduate. Building plain-English resources for self-represented taxpayers.
Issues
HMRC has assessed a Schedule 24 inaccuracy penalty. Three levers can reduce it: disclosure quality, behaviour category, and suspension. Here is how each works after Cox v HMRC [2026] UKUT 7 (TCC).
Cases
HMRC sent Mr Tinkler's enquiry notice to the wrong address in 2005. Nine years later, the Supreme Court still held him to it. Here is what that means for any appellant facing a procedurally defective HMRC notice.
Issues
Missed the 60-day deadline to report CGT on a UK residential property sale? Here is the penalty stack you are facing, the four ways to appeal it, and a candid read on your prospects.
Cases
The High Income Child Benefit Charge was not 'income' for the discovery-assessment provisions—and the Court of Appeal said so. Parliament rewrote the law after losing, but a narrow window survives. This is who can still use Wilkes, and who cannot.
Issues
HMRC has cancelled your gross payment status, raised a Regulation 13 determination, or stacked up CIS300 penalties—and 'this will ruin my business' is the one argument the Supreme Court has already rejected. Which of three appellants you are, and the 30-day clock that has already started.
Cases
You lost in the First-tier Tribunal and you're sure it got the facts wrong. Can you appeal? A 1955 case about a second-hand spinning plant decides when a factual loss is actually a point of law—and the bar is high by design.
Issues
HMRC has refused or withdrawn your EIS or SEIS relief. The income tax relief is clawed back, a deferred gain springs back to life, and the promoter has gone quiet. Why advance assurance is not binding, the wrong-form trap, the conditions HMRC fights, and what to do in your 30 days.
Issues
HMRC is challenging your Business Asset Disposal Relief claim. The cash is spent and the CGT bill has just jumped from 10% to 24%. Here is how BADR appeals work, the six battlegrounds where HMRC pushes, and what to do in the 30 days you have.
Issues
HMRC has refused or clawed back your R&D tax relief and the consultancy has gone quiet. How the Schedule 18 FA 1998 appeal route works, and what reasonable care looks like when you relied on outside advice.
Guides
A Schedule 36 notice compels documents and triggers escalating penalties. Here's what you can appeal, what you can refuse, and how to respond in time.
Cases
Football referees, a £583,874 tax bill, seven years of appeals, and PGMOL's win at the May 2026 FTT remittal. PGMOL is the Supreme Court's modern restatement of the employment status test—every IR35 case since September 2024 is decided in its shadow.
Issues
How to appeal an HMRC IR35 or off-payroll working decision—which regime applies, who has appeal rights, the Ready Mixed Concrete test after PGMOL, and the mechanics of getting to the tribunal.