Tier 1 General vary to LR tax amendment refusal

[card8888]

In Sep 2008, I first entered the UK with a Tier 4 student visa, which was valid until Jan 2010.
In Dec 2009, I submitted an application for further leave as a Tier 1 Post Study Migrant and was granted the visa until Dec 2011.
In Apr 2011, I submitted an application for further leave as a Tier 1 General Migrant and was granted the visa until Jun 2013.
In Jun 2013, I submitted an application for further leave as a Tier 1 General Migrant and was granted the visa until June 2016.
In Feb 2015, I have a partner. My partner has a settlement visa in the UK.
In Jun 2016, I submitted an application for ILR as a Tier 1 General Migrant, there was no decision regarding my ILR application until December 2018. On December 2018, I submitted an application for ILR on the basis of Long Residence.
In Jan 2019, our baby born. My son holds a British passport.
In Jun 2019, my ILR on the basis of Long Residence was refused. Then I logged appeal in time.
In Aug 2019, the first hearing was held. The home office advised on the court that there is a problem, they need to reconsider the refusal decision based on the fact of a child who holds a British passport. The courts request the Home office to provide the update no later than early of Sep. No response from the Home Office at that time.
In early Sep 2019, my lawyer sent a letter to the Home office and First-Tier tribunal for chasing the process.
In the middle of Sep 2019, the First-Tier tribunal again requested the Home office to provide the update no later than the early of Oct. Again, no response from the Home Office at that time.
In Oct 2019, the First-tier tribunal advised that there will be a case management review hearing next week. The judge will decide on the order in which appeals will be heard.

Reason for Refusal: 322 (5) based on two tax amendments on 2010/2011 and 2012/2013.
2012/2013 net profit difference GBP10,000, was amended 6 months before the application of ILR as Tier 1 General Migrant. Acknowledged by HMRC.
2010/2011 net profit difference GBP30,000 was amended 6 months after the application of ILR as Tier 1 General Migrant. Acknowledged by HMRC
The Reason I made mistake is my carelessness and lack of oversight. I am not familiar with the UK tax system and not familiar with the Income calculation period.

If possible, may I have your suggestions on preparation for the appealing?
Many thanks,
23/10/2019

[zimba]

Tax amendment issues have been discussed at length here for several years. Significant number of them were found to have ridiculous discrepancies like yours which are impossible to believe to be due to mistakes (£10,000 to 30,000 discrepancy is not caused by a mistake I am afraid and courts many times have taken the side of the HO for obvious reasons ) The best case scenario is to hope that UKVI to grant you some leave outside the rules

[card8888]

sounds not good but thanks, Zimba.

[card8888]

Updated on the appeal
Judge was inclined to make a favourable decision for me outside the Rules - on the fact of the new British baby - regardless of the 322(5) issue. But HOPO suggested that the matter to be continued to a full hearing, 4 weeks hence.
29/10/2019