United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v HOK Ltd - FTC/81/2011 [2012] UKUT 363 (TCC) (23 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/363.html
Cite as: 81 TC 540, [2012] UKUT 363 (TCC), [2013] STC 225, [2012] STI 3402, [2012] BTC 1711, [2013] STC 255

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HMRC v HOK Ltd - FTC/81/2011 [2012] UKUT 363 (TCC) (23 October 2012)

"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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