Law reports

Annabel's (Berkeley Square) Ltd and others v Commissioners for Her Majesty's Revenue and Customs [2009] EWCA Civ 361 CA

Reports relating to this case:

  • Minimum wage: Tips paid through "troncmaster" do not count towards minimum wage

    Date:
    27 July 2009

    In Annabel's (Berkeley Square) Ltd and others v Commissioners for Her Majesty's Revenue and Customs [2009] EWCA Civ 361 CA, the Court of Appeal held that, where restaurant or bar tips are paid to staff through a third-party "troncmaster" (from the troncmaster's bank account), the money received by the staff in this way is not "paid by the employer" for the purposes of the National Minimum Wage Act 1998. The employment tribunal had therefore erred when it decided that three employers could count money distributed by a troncmaster towards their obligation to pay the minimum wage.

  • Annabel's (Berkeley Square) Ltd and others v Commissioners for Her Majesty's Revenue and Customs

    Date:
    8 May 2009

    The Court of Appeal has upheld an Employment Appeal Tribunal decision that tips and service charges distributed by troncmasters did not count towards the national minimum wage.

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