Issues
HMRC amended your partnership return and your tax bill went up—but you're told you can't appeal yourself. Here's why partnership disputes are fought once, by the nominated partner, and bind everyone: the s.12AC enquiry, the s.28B closure, profit-allocation rows, and partnership penalties.
Issues
Sold a home and HMRC has reduced or refused private residence relief? A plain-English guide to how PRR really works, the five flashpoints HMRC uses to restrict it, what changed in April 2020, and how to appeal an assessment or closure notice.
Issues
HMRC has reduced or refused your capital allowances claim—usually because it says the asset isn't 'plant'. A plain-English guide for sole traders and company directors: the plant test, the rates (the main rate was cut to 14% from April 2026), the fixtures trap, and how to appeal.
Issues
An unexpected HMRC pension tax charge has landed—an annual allowance charge, an unauthorised payments charge, an old lifetime allowance charge, or refused contribution relief. A plain-English guide: how each charge works, who is assessed, and the real grounds of challenge.
Issues
Had an HMRC letter clawing back job expenses, taxing a company car or benefit, or taxing part of your redundancy payment? A plain-English guide for employees: why the deduction rules are so strict, what you can really claim, and how to challenge an assessment or penalty.
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.
Issues
Had an HMRC letter about rental income—a Let Property Campaign nudge, a discovery assessment, or an enquiry into your expenses? A plain-English guide for accidental landlords: how rental tax really works, the mortgage-interest shock, and how to challenge an assessment or penalty.
Issues
HMRC has questioned your company's corporation tax? Companies sit in their own code—Schedule 18 FA 1998—so deadlines, discovery gateways and penalties differ from the income-tax rules. A director's guide to enquiries, discovery, penalties, director's loans and how to appeal.
Cases
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
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.
Guides
HMRC can assess additional tax years after you filed your return—but only if strict conditions are met. Here's what a discovery assessment is, when HMRC can and cannot make one, and the five grounds you can use to challenge it.
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.