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 .
PAYE 鈥� employer鈥檚 year-end return 鈥� penalties for late submission 鈥� jurisdiction of First-tier Tribunal 鈥� whether includes ability to discharge penalty on grounds of unfairness 鈥� no 鈥� whether finding that HMRC鈥檚 failure to send prompt reminder unfair sustainable 鈥� no 鈥� whether penalties due 鈥� yes 鈥� appeal allowed.
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Published 1 December 2016