Mr O Ajayi v The Commissioners for Her Majesty’s Revenue and Customs — 2022

The tribunal found that the respondent dismissed the claimant for conduct relating to failure to comply with HMRC tax regulations, failure to comply with HMRC private conduct guidance, and dishonesty in respect of those matters. It accepted that conduct was a potentially fair reason and that the respondent had a genuine belief in misconduct based on substantial evidence, including the claimant's admitted failures, the HMRC documentation about his tax returns, and the deliberate penalty notice which he did not appeal.

The tribunal found that the investigation was thorough, that the claimant had opportunities to put his case at investigatory and disciplinary stages, and that dismissal was within the range of reasonable responses given the claimant's role and the respondent's reliance on employee credibility. It rejected most procedural criticisms, including the complaint about access to the disciplinary policy and the references to negligence and dishonesty.

The tribunal was concerned that the decision-maker had obtained information from the claimant's manager which had not been provided to the claimant for comment, even though it accepted that the information was not relied on. It treated that as a procedural failing capable of making the dismissal unfair. However, it found a 100% chance that the claimant would have been fairly dismissed in any event, and also found that his conduct was culpable and blameworthy and made him 100% responsible for his dismissal, so no compensation was awarded.