Hok and the limits on the power of the FTT

Mike Gibson

The decision in Hok concludes that the First-tier Tribunal has no power to undertake what is effectively a judicial review.

The long-awaited judgment of the Upper Tribunal in the case of HMRC v Hok [2012] UKUT 363 (TCC) has now been released. The case itself involved a penalty of £500 in relation to the late-filing of an employer’s end of year return (P35). Although it was conceded by the company that the return was late and that there was no reasonable excuse for the lateness the First-tier Tribunal (FTT) concluded on grounds of fairness that the company should be penalised for only the first of the five months which passed before the return was submitted. The basis for this decision was HMRC’s practice of only issuing a first reminder notice four months after the date for submission.

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