Cases
Martland v HMRC: The Three-Stage Late Appeal Test
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.
Liam Williams
Law and tax student researching UK tax tribunal procedures. Imperial College London graduate. Building plain-English resources for self-represented taxpayers.
Cases
Perrin v HMRC: The Four-Step Reasonable Excuse Test
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 v Tooth: What 'Deliberate Inaccuracy' Really Means
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
Writing Your Grounds of Appeal: What To Say (And What To Avoid)
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.
Issues
Self-Assessment Penalties: How They're Calculated And How To Challenge Them
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.
Issues
The High Income Child Benefit Charge: What It Is and How To Challenge It
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 Enquiries and Closure Notices: What To Expect and What To Do
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
After Your Tax Tribunal Decision: What Happens Next
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
Preparing For Your Tax Tribunal Hearing: A Practical Guide
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.
Guides
The Complete Timeline of a UK Tax Dispute
A roadmap of every stage from HMRC decision to final resolution—with the deadlines, exit points, and danger zones that most guides don't mention.
Guides
Settling Your Tax Tribunal Case: Negotiation, ADR, and Section 54 Agreements
Most tax tribunal cases never reach a hearing. Here's how settlement works—from direct negotiation and ADR to the legal mechanism that makes it binding.
Issues
HMRC Penalties Explained: What You've Been Charged And What You Can Do
HMRC has issued you a penalty. Here's how to identify which type it is, how the amount was calculated, and whether you have grounds to challenge it.