OMI Facilities Ltd and OMI Management Ltd v Commissioners for HM Revenue and Customs c/o Office of Advocate General: 4112141/2018 and 4112159/2018
JUDGMENT
The Tribunal issues the following judgment, of consent, under rule 64 of the Employment Tribunal Rules of Procedure 2013. Case 4112141/18 (appeal by OMI Facilities Limited) The Notice of Underpayment issued 15 June 2018 (reference CFS 1271518) is rectified as follows: The total arrears is amended from £1226.87 to £20622.77. The total penalty is amended from £494.35 to £25209.40. The date of “16 July 2018” is replaced with “3 April 2019” each time it appears. The attached schedules 1 to 9 replace those enclosed with the original Notice. In each of the other Notices of Underpayment issued under reference CFS 1271518, the total arrears, the total penalty and any amounts identified as outstanding in the relative schedules are all reduced to zero. Case 4112159/18 (appeal by OMI Management Limited) The Notice of Underpayment issued 15 June 2018 (reference CFS 1367049) is rectified as follows: The total arrears is amended from £326.87 to £1983.23 The total penalty is amended from £131.71 to £2402.21. The date of “16 July 2018” is replaced with “3 April 2019” each time it appears. The attached schedules 10 to 11 replace those issued with the original Notice In each of the other Notices of Underpayment issued under reference CFS 1367049, the total arrears, the total penalty and any amounts identified as outstanding in the relative schedules are all reduced to zero.