Category: HMRC

Summary judgment application papers on a courtroom table beside a ribbon-tied trial bundle

Summary Judgment: Win Without a Trial?

Yes, if the other side has no real prospect of winning. This guide explains the CPR Part 24 test, who can apply, the 14, 7 and 3 day timetable and what the court can order.

HMRC Sent Off in £584k Football Referees Tax Battle

In PGMOL v HMRC [2026] UKFTT 00654 (TC), the First-tier Tribunal determined that National Group football referees engaged by Professional Game Match Officials Ltd were not employees, allowing PGMOL’s appeals against Regulation 80 PAYE determinations and Class 1 NIC decisions worth over £583,000. Our specialist tax dispute solicitors and barristers analyse the multifactorial RMC Stage Three assessment, the significance for employment status disputes, and what this means for HMRC investigations into PAYE and National Insurance.

Ultimate Guide to HMRC Discovery Assessments: How to Challenge & Appeal (2026)

HMRC discovery assessments can arrive years after you filed, but many are successfully challenged. This guide explains the legal framework, grounds of appeal, and how to protect your position in 2026.

Setting Aside a Statutory Demand as an Individual

You have just 18 days to challenge a statutory demand. Act fast, if you have a genuine dispute or legal defence, you may be able to stop bankruptcy proceedings. This succinct guide provides legal guidance from City of London’s specialist insolvency litigation team.

Sections 235 and 236 Insolvency Act 1986: Directors’ Duties to Co-operate with Liquidators

Sections 235 and 236 of the Insolvency Act 1986 impose powerful duties on company directors, officers, employees, and even third parties to co-operate with insolvency office-holders such as liquidators and administrators. Failure to assist properly during liquidation, administration, or bankruptcy can result in personal sanctions, court orders, fines, and even director disqualification.

HMRC, Security Notice, Notice of Requirement, NOR, Tax Tribunal, Lexlaw, Tax Disputes, Director Liability, VAT Security, PAYE Security, Revenue Protection, Michael Duma, Harriot Rockey, Keith Gordon, Tax Litigation Solicitors.

Case Study: HMRC Security Notices Overturned – Duma & Rockey v HMRC (Tax Tribunal Appeal)

We are the leading firm representing Directors and Companies facing HMRC Security Notices and we regularly succeed on behalf of clients. Here, our counsel successfully fought HMRC Security Notices that sought to impose over £215,000 in personal liability for VAT and PAYE debts. The case is a landmark victory against HMRC Notices of Requirement to give Security.

Personal Liability Notices (PLNs) Guide 2026: What Directors Need to Know

Personal Liability Notices (PLNs) are a powerful HMRC enforcement mechanism that can make company directors and officers personally liable for unpaid corporate tax debts, including PAYE, National Insurance Contributions, VAT, and CIS. In 2026, PLNs are increasingly used in insolvency and enforcement scenarios, placing directors’ personal assets and professional futures at direct risk.