The Commissioners for HM Revenue and Customs v Hok Limited: [2012] UKUT 363 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 23 October 2012.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
23 October 2012

Read the full decision in The Commissioners for HM Revenue and Customs v Hok Limited.

PAYE — employer’s year-end return — penalties for late submission — jurisdiction of First-tier Tribunal — whether includes ability to discharge penalty on grounds of unfairness — no — whether finding that HMRC’s failure to send prompt reminder unfair sustainable — no — whether penalties due — yes — appeal allowed.

Published 1 December 2016