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Welcome! aims to be as comprehensive and understandable as possible in providing information about the law relating to procedures for compliance with tax obligations, HMRC investigations, appeals to the tax tribunal in the UK, as well as related areas (such as judicial review, professional negligence, penalties, criminal sanctions etc). The site was created by Michael Firth KC, a barrister at Gray's Inn Tax Chambers, and is entirely free. It is intended to assist research rather than be used as an alternative to taking professional advice.


Instead of paraphrasing what draftspersons and Judges have (probably) spent considerable time thinking about and trying to explain clearly, the philosophy is, generally, to quote the relevant extracts from the legislation and case law, adding structure and signposts to make it easier to understand and (for more recent cases) linking to the source. I update and add to the site as and when I find the time.


For searching the website, I recommend using Google and entering: " [your search terms]". This will search only


If you think there is something that could usefully be added or changed, get in touch at!

Further help

If you want to enquire about getting more assistance from Michael Firth in relation to a HMRC investigation or tax appeal or require advice that you can rely on, get in touch at the email address above.

Colour code:

Green text is usually legislation

Blue text is usually case law quotes

Red text is usually HMRC manuals and other materials
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