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ROBERT MAAS is not convinced justice has been seen to be done in the Hok Ltd case
KEY POINTS
- Penalty for late employer return.
- “Paper” case.
- Taxpayer was not represented in court.
- Proportionality of the penalty.
There is an old saying that justice must not only be done it must be seen to be done – or as a former Lord Chief Justice Baron Hewart put it “It should manifestly and undoubtedly be seen to be done”. Has Mr Fung received justice?
I genuinely don’t know. He probably has but I have a number of niggling doubts. However it certainly cannot be said that he has been seen to have manifestly and undoubtedly received justice.
Mr Fung is the proprietor of Hok Ltd. This appears to be a little computer software company. It had only one employee apart from its director and he left...
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