Guides - Tax Tribunal Help

Guides

Your Right To Written Reasons: Rule 35 And When The Tribunal Must Explain Its Decision

If you received a tax tribunal decision without full reasons, you have just 14 days to request them—down from 28 days since March 2026. Here's how to protect your right to appeal.

Guides

Unreasonable Conduct Costs: When The Tribunal Can Award Costs Against You (Or HMRC)

In most FTT cases each side pays its own costs. But when one side has been unreasonable, the tribunal can shift them. Here's how the test works, what the case law says, and how to make or defend a costs application.

Guides

Interest On Unpaid Tax: How HMRC Calculates It And What You Can Do

HMRC charges interest at 7.75% on unpaid tax—running from the original due date, not from when you found out. Here's how the calculation works, why it differs from penalties, and what you can do about it.

Guides

The New Penalty Regime: Points-Based Late Filing And Percentage-Based Late Payment Penalties

From January 2023 for VAT and April 2026 for income tax, HMRC uses a new penalty system: points for late filing, percentage-based charges for late payment. Here's how it works, what the tribunal has already decided, and what you can do about it.

Guides

Writing Your Grounds of Appeal: What To Say (And What To Avoid)

Your grounds of appeal are the most important thing you write. Here's what effective grounds look like—telling the tribunal what HMRC got wrong, why it matters, and what you want instead.

Guides

Self-Assessment Penalties: How They're Calculated And How To Challenge Them

SA penalties can reach £1,600 even if you owe no tax. Here's how they stack up, how to check HMRC's calculation, and your options for challenging them.

Guides

The High Income Child Benefit Charge: What It Is and How To Challenge It

HMRC says you owe thousands for a tax charge you've never heard of. Here's what HICBC is, how it's calculated, and what you can do about it.

Guides

HMRC Enquiries and Closure Notices: What To Expect and What To Do

HMRC has opened an enquiry into your tax return. This guide explains what happens during an enquiry, your rights, how it ends with a closure notice, and what to do next.

Guides

After Your Tax Tribunal Decision: What Happens Next

The tribunal has issued its decision. Here's what it means, what happens to your tax bill, and your options if you want to challenge the outcome—including the costs risk of going further.

Guides

Preparing For Your Tax Tribunal Hearing: A Practical Guide

Your hearing date is set. Here's how to prepare your evidence, build your bundle, and present your case—whether it's on paper, by video, or in person.

Guides

The Complete Timeline of a UK Tax Dispute

A roadmap of every stage from HMRC decision to final resolution—with the deadlines, exit points, and danger zones that most guides don't mention.

Guides

Settling Your Tax Tribunal Case: Negotiation, ADR, and Section 54 Agreements

Most tax tribunal cases never reach a hearing. Here's how settlement works—from direct negotiation and ADR to the legal mechanism that makes it binding.