HM Inland Revenue v Silk and another [2002] All ER (D) 296 (May) EAT

Reports relating to this case:

  • National minimum wage: Time limit not relevant to validity of enforcement notice

    30 December 2002

    In HM Inland Revenue v Silk and another, the EAT holds that a tribunal erred in law in deciding that an enforcement notice issued under the National Minimum Wage Act 1998 was ineffective because the Inland Revenue's complaint to the employment tribunal that the employer had not complied with the notice had been made outside the three-month time limit prescribed by the Employment Rights Act 1996.