Commissioners for Revenue and Customs v Lorne Stewart Plc (2014) UKEAT/0250/14
| Jurisdiction | UK Non-devolved |
| Neutral Citation | UKEAT/0250/14 |
| Date | 2015 |
| Court | Employment Appeal Tribunal |
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6 cases
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Johnston vs Opulence Beauty Spa Limited
...of training costs. In light of the Employment Appeal Tribunal decision in Commissioners for Revenue and Customs v Lorne Stewart PLC [2015] IRLR 187 the lawfulness of the contractual deduction in respect of alleged training costs became an additional issue to be determined by the tribunal, w......
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Middlesbrough Football and Athletic Company (1986) Ltd v Commissioners for HM Revenue and Customs: 2501182/2018
...v The Commissioners for HM Revenue and Customs 2007 EWCA CIV 92 (‘LES’); and Commissioners for Revenue and Customs v Lorne Stewart plc [2015] IRLR 187 (‘Lorne Stewart’). In relation to the former I was referred not only to the Court of Appeal decision but also the decision of the Employment......
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Miss S Holmes v Tellemachus Ltd: 1804294/2019
...am bound by an authority of the Employment Appeal Tribunal as to the effect of Regulation 12, in the case of HMRC and Lorne Stewart Plc [2015] IRLR 187. Regulation 12(1) provides that deductions made by the employer in the pay reference period or payments due from the worker to the employer......
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Miss S Holmes v Tellemachus Ltd
...than voluntarily resigning, with the result that the case was distinguishable from Commissioners for Revenue and Customs v Lorne Stewart [2015] IRLR 187 and Revenue and Customs Comrs v Middlesbrough Football Co Ltd [2020] ICR 1404 4. I consider it is just sufficiently arguable, although it ......
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