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First-tier Tribunal

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Unentangling R&D after Tanglewood premium icon
Unentangling R&D
14 Sep 2026
Another view on HMRC’s appellate statistics premium icon
Not such diminishing returns?
07 Sep 2026
Lessons from First-tier Tribunal decision in cross-border CGT case premium icon
Good intentions
01 Jun 2026
Privacy direction overturned in CRC v The Taxpayer premium icon
The secret taxpayer
29 Jan 2024
Impact of artificial intelligence on tax disputes premium icon
Who needs lawyers anyway?
16 Jan 2024
Importance of trading for business property relief premium icon
Wedding plans
27 Nov 2023
VAT DIY builder decision in Mort premium icon
Builder case shock
10 Jul 2023
Clawing back CJRS: Looking in the rear-view mirror premium icon
Looking in the rear-view mirror
03 Jul 2023
Role of the tax adviser in will drafting premium icon
Working together
09 May 2023
A litigant in person against HMRC premium icon
A most uneven fight: me v HMRC
09 May 2023
Improve your hearing premium icon

First-tier Tribunal rules and procedures – and a judge’s perspective

11 Nov 2014
Good reasons premium icon

What exactly counts as a reasonable excuse in the First-tier Tribunal?

09 Sep 2014
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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