Issues
HMRC has refused your DIY housebuilder VAT refund claim (VAT431NB or VAT431C) or rejected it as late. Which refusals the tribunal can overturn (planning conditions, disputed items, completion dates), which it cannot, and how to appeal within 30 days.
Guides
You cannot appeal an HMRC determination, but filing your return replaces it, and you can dispute a return you have already filed by amending it or claiming overpayment relief. The deadlines for each, special relief if you are out of time, and which HMRC letters you can appeal.
Issues
Never told HMRC about income or a gain? Schedule 41 penalties run from 0% to 100% of the tax. How the percentage is set, how to cut it, and how to appeal.
Cases
You missed a tribunal deadline and now face strike-out, or you need relief from sanctions. Someone mentioned a case called Denton. It is not even a tax case—but it shapes how the tribunal decides whether to forgive your slip. Here is what it means for you.
Issues
HMRC has assessed VAT it thinks you owe—often after a control visit or mark-up exercise—and the number looks too high. How a best-judgment assessment works, whether it is in time, why attacking HMRC's method rarely wins, and the pay-or-deposit rule that can block your appeal.
Cases
You missed the deadline to appeal an HMRC decision—can the tribunal still let you in? Data Select v HMRC sets out the five questions a tribunal asks before extending time, the foundation of the test the First-tier Tribunal applies today.
Issues
HMRC has refused, capped or clawed back the input VAT you reclaimed—or says your purchases were 'connected to fraud'. A plain-English guide for VAT-registered businesses: why reclaiming VAT is a conditional right, the invalid-invoice trap, blocked items, and how to appeal.
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 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.
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.
Guides
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.