Middlesbrough Football and Athletic Company (1986) Ltd v Commissioners for HM Revenue and Customs: 2501182/2018

Judgment Date26 March 2019
Date26 March 2019
Citation2501182/2018
Published date04 April 2019
CourtEmployment Tribunal
Subject MatterNotice Appeal
Case Number: 2501182/2018
1
THE EMPLOYMENT TRIBUNALS
Appellant: Middlesbrough Football & Athletic Company (1986) Limited
Respondent: Commissioners for HM Revenue & Customs
Heard at: Teesside Hearing Centre On: 4th & 5th February 2019
Before: Employment Judge A E Pitt
Representation:
Claimant: Mr R Bloom Solicitor
Respondent: Mr G Rowell Counsel
JUDGMENT
It is the Judgment of the Tribunal that:
1. For the avoidance of doubt the appellant’s appeal against the notice of
underpayment dated 30th April 2018 insofar as it relates to the employee DC
is dismissed upon withdrawal.
2. The notices of 30th April 2018 and 29th January 2019 are consolidated in this
appeal.
3. All the above notices (save as relating to the said employee DC) shall be
rescinded.
4. There shall be no order as to costs
REASONS
1. This is an appeal, pursuant to section 19C National Minimum Wage Act
1998 (‘the 1998 Act’) by the appellant, against notices issued by the
respondent under section 19 of the 1998 Act.
2. The notices were issued on 30 April 2018 in relation to eight employees and
former employees of the appellant. Each of the notices relates to a different
reference period and includes a schedule of underpayments for each of the

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