HMRC v Middlesbrough Football and Athletic Company (1986) Ltd [2020]

Posted In: Case Law
  • Decision Number
  • Legal Body
    Employment Appeal Tribunal (UKEAT)
  • Type of Claim / Jurisdiction
Issues covered: National Minimum Wage; Exceptions; Deductions

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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This article is correct at 24/03/2020

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

Jason Elliott BL

The main content of this article was provided by Jason Elliott BL. Email

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