[x] All content is navigable and available without JavaScript.
[x] The tabs are anchor links that:
[x] are clickable
[x] have block layout
[x] have their href pointing to the id of the panel element
[x] use the correct cursor (i.e. cursor: pointer).
[x] Since tabs are clickable, the user can open in a new tab/window and the page correctly loads with the correct tab open.
[x] Right-clicking (and Shift-clicking) doesn’t cause the tab to be selected.
[x] Native browser Back/Forward button correctly changes the state of the selected tab (think about it working exactly as if there were no JavaScript in place).
Source: https://24ways.org/2015/how-tabs-should-work/