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.
Cases
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.