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.

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.

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