Issues
Had a letter about your overseas accounts, or have undisclosed offshore income? The 200% penalty is a worst-case maximum, not your bill. How disclosure works, what the certificate of tax position really means, and how offshore penalties can be challenged.
Cases
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.
Issues
HMRC sent you a letter about your online sales, and the headlines are alarming. Here's what the new platform-reporting rules actually mean—and why most people who get one of these letters owe nothing at all.
Issues
HMRC has assessed a Schedule 24 inaccuracy penalty. Three levers can reduce it: disclosure quality, behaviour category, and suspension. Here is how each works after Cox v HMRC [2026] UKUT 7 (TCC).
Issues
Missed the 60-day deadline to report CGT on a UK residential property sale? Here is the penalty stack you are facing, the four ways to appeal it, and a candid read on your prospects.
Issues
VAT penalties work differently from income tax—including a pay-first rule that can block your appeal. This guide covers default surcharges, the new penalty regime, best judgment assessments, the Steptoe defence, and how to apply for hardship.
Issues
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.
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.
Issues
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.
Issues
HMRC has issued you a penalty. Here's how to identify which type it is, how the amount was calculated, and whether you have grounds to challenge it.
Issues
HMRC has penalised you for a late return or payment. You had a good reason. But is it good enough? Here's what actually counts as a reasonable excuse.