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.
Cases
HMRC missed deadline after deadline and offered no explanation. The Supreme Court upheld the tribunal's power to bar them from the proceedings entirely. Here's what BPP Holdings means for your case—and the same rules that apply to you.
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.