Source: All England Reporter
Publisher Citation: [2002] All ER (D) 296 (May)
Court: Employment Appeal Tribunal
Judge:

Holland J, Mrs D Palmer and Mr R Anderson

Judgment Dates: 15 March 2002

Catchwords

Employment - Remuneration - Statutory minimum - Appellant employer dismissing respondent employee - Inland Revenue subsequently issuing enforcement notice against appellant employer for failure to pay minimum remuneration - Employment tribunal hearing employee's claim of wrongful dismissal with Inland Revenue's claim - Employment tribunal deciding employee wrongly dismissed - Employment tribunal dismissing Inland Revenue's appeal - Whether tribunal erring in arriving at decision - ss 19,20, 21,22.

The Case

The Inland Revenue's appeal against an employment tribunal's decision that its enforcement notice under s19 of the was ineffective was dismissed by the Employment Appeal Tribunal on the grounds that the Revenue had no reason at all to serve any penalty notice on the employer when it did, as it had actual or constructive knowledge pursuant to s22(3) of the Act, that at that time there was an unresolved issue as to whether or not the respondent employee was at the material time, a person who qualified for the minimum wage.

Practice Areas

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