Tag: Tax Appeals

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.

Missing your HMRC tax tribunal appeal deadline doesn't mean your case is over. The Upper Tribunal's landmark decision in Medpro v HMRC fundamentally changed how tribunals approach late appeals, moving away from the strict Martland framework that previously barred most out-of-time applications. Today, tribunals weigh all circumstances equally—delay length, reasons for lateness, and your case's strength—rather than treating deadlines as near-absolute barriers. This shift opens new pathways for taxpayers with meritorious claims, but success depends on understanding the evolving rules and acting strategically. This guide explains the current tribunal landscape and your practical options.

Late HMRC Tax Tribunal Appeals: Medpro, Martland & Your Options

Under the old Martland rules missing a tax tribunal appeal deadline meant case closure as time limits were treated as virtually absolute. The Upper Tribunal’s 2025 decision in Medpro v HMRC restores judicial discretion and elevates case merits. Taxpayers with credible explanations now have a realistic path to rescuing late appeals. Understanding the shift and presenting your circumstances effectively to a tribunal, could mean the difference between recovering a valid claim and losing it permanently.

Post Office Scandal Mr Bates LEXLAW Tax Disputes HMRC Solicitors Appeal

British Post Office Horizon IT Scandal: HMRC’s ancillary attack on UK Postmasters

HMRC have been using Horizon Data to raise tax assessments and tax penalties against innocent sub-postmasters. In one such case only after a six year battle when HMRC faced paying costs did they decide to withdraw their tax demands. Even now they refuse to recognise their misconduct should be punished by them paying indemnity costs and have threatened the sub-postmaster victim with a costs order simply for daring to ask for his full costs.

Brayfal Decision Highlights the Importance of the Three Person VAT Tribunal

The Brayfal Tax Appeal Decision highlights the significance of a three-person VAT tribunal in complex high-value fraud cases. Unlike a two-member tribunal with a judge, where the judge’s opinion can be overruled by the other member, a three-person panel ensures balanced decision-making. Lexlaw advocates for future VAT tribunal hearings to be heard by two chairmen and one judge to improve fairness and expertise. Contact Lexlaw to discuss the implications of this decision and get expert VAT litigation support.