Cases
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.
Cases
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.
Cases
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.
Cases
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.
Cases
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.
Cases
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.
Cases
HMRC says you're an employee; you say you're in business on your own account. Hall v Lorimer is the 1993 case that decides status by standing back and painting a picture from the detail—not by ticking a checklist.
Cases
You missed the deadline to appeal an HMRC decision—can the tribunal still let you in? Data Select v HMRC sets out the five questions a tribunal asks before extending time, the foundation of the test the First-tier Tribunal applies today.
Cases
Hit with £10-a-day penalties up to £900 on top of the £100? You suspect HMRC botched the paperwork. Donaldson v HMRC tested exactly that hope—and the taxpayer lost. Here is where the real openings are.
Cases
You filed your return, disclosed everything, and heard nothing—then years later a discovery assessment arrives. Langham v Veltema explains the 'hypothetical officer' test, why silence isn't protection, and how to disclose so HMRC can't reopen your year.
Cases
HMRC already knew what you owed from PAYE, so surely the notice to file was pointless and the penalty invalid? Goldsmith v HMRC says no—but it leaves four other arguments wide open.
Cases
An unrepresented appellant backed her CGT penalty appeal with nine tribunal decisions—and not one of them existed. They were AI-generated. Harber v HMRC is the UK's leading warning on fabricated case law, and a guide to finding the real thing.