Immigration – Employment of illegal workers – Civil penalty. Sheriff Court: Dismissing an appeal against a penalty notice for £30,000 served on the pursuer in respect of his employment of two illegal workers, the court identified the correct approach to appeals relating to the new code of practice concerning the civil penalty scheme for employers and held that it was not open to the court to take account of general mitigating factors, that the pursuer's ability to pay the penalty was not something which, under the code of practice, entitled him to any reduction in the penalty and that he had produced no good reason for departing from the application of the code.