Commissioners of Inland Revenue v St Hermans Estate Co Ltd [2002] IRLR 788 EAT

Reports relating to this case:

  • National minimum wage: Tribunal must determine correct figure in enforcement notice

    Date:
    30 December 2002

    In Commissioners of Inland Revenue v St Hermans Estate Co Ltd, the EAT holds that, where an employer has shown to the satisfaction of the employment tribunal that the amount specified as due in an enforcement notice under the National Minimum Wage Act 1998 is incorrect, the tribunal must rectify the enforcement notice and make a finding as to the correct sum due.