Cases - Tax Tribunal Help (Page 2)

Cases

Rangers, EBTs And The Loan That Was Really Salary

If HMRC says your trust loan was really your salary, Rangers is the case that explains why 'it was only a loan' usually fails. Here is what the Supreme Court actually decided about redirected earnings—and the narrow boundary the courts have since drawn around it.

Cases

Hok v HMRC: Why "It's Not Fair" Is Not A Ground Of Appeal

A first-tier judge called HMRC's conduct unconscionable and cancelled the penalty. The Upper Tribunal restored every penny. Hok v HMRC explains why the tax tribunal cannot fix unfairness—and where your fairness argument actually belongs.

Cases

Tinkler v HMRC: When A Defective Notice Still Binds You

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.

Cases

Wilkes v HMRC: When HMRC's Discovery Assessment Falls Outside The Statute

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.

Cases

Edwards v Bairstow: When You Can Challenge The Tribunal's Findings

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.

Cases

PGMOL v HMRC: The Supreme Court Rewrites The Employment Status Test

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

BPP Holdings v HMRC: When The Tribunal Can Sanction HMRC

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

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

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.