The Commissioners for HM Revenue and Customs

Case Summary

The tribunal found the claimant was unfairly dismissed. However, it determined that had a fair procedure been followed, the likelihood of dismissal was 100%, and applied a 100% reduction for contributory fault. No basic or compensatory award was payable as a result.

The tribunal found the dismissal unfair due to procedural failings. However, it determined that the claimant would have been dismissed with certainty had a fair procedure been followed, and found the claimant bore contributory fault, resulting in a complete 100% reduction of any compensatory or basic award.

• •fairness of dismissal procedure
• •likelihood of dismissal had fair procedure been followed
• •contributory fault reduction

1 EMPLOYMENT TRIBUNALS Claimant: Mr O. Lemboye Respondent: The Commissioners for HM Revenue & Customs Heard at: London South Employment Tribunal (by CVP) On: 4 - 5 February 2026 Before: Employment Judge A. Beale KC Representation Claimant: In person Respondent: Ms I. Stinga (Counsel) REMEDY JUDGMENT 1. The Tribunal found, in a reserved judgment dated 19 February 2026, that the Claimant was unfairly dismissed. 2. The Tribunal further found that: (a) had a fair procedure been followed, the likelihood that the Claimant would have been dismissed was 100%, meaning any compensatory award made would fall to be reduced by 100%; (b) there should be a 100% reduction to any basic or compensatory award on the basis of the Claimant’s contributory fault. 3. The Claimant has confirmed, by letter dated 29 March 2026, that he does not seek reinstatement or re-engagement. 4. On the above basis, no order for reinstatement or re-engagement is made, and no basic or compensatory award is payable to the Claimant. _____________________ Employment Judge Beale KC Date: 13 April 2026 Sent to the parties on: Date: 18 April 2026