HMRC v Middlesbrough Football and Athletic Company (1986) Ltd Posted In: Case Law
Legal BodyEmployment Appeal Tribunal (UKEAT)
Type of Claim / JurisdictionPay and Conditions of Employment
This case involved the HMRC’s use of its powers under Section 19 of the National Minimum Wage Act 1998, where they can serve a notice of underpayment where they believe a worker has received less than the national minimum wage in their employment.
They served a notice on the respondent, a football club who reached their heights by reaching the 2006 UEFA Cup final but had fallen to the Championship. The issue in this case was deductions taken from the pay of employees which brought their pay below the national minimum wage. The deduction that was made was in relation to a football season ticket by instalments.
At first instance, the respondent club was successful in challenging the
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