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

This report relates to 1 case(s)

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  Commissioners for Her Majesty's Revenue and Customs v Annabel's (Berkeley Square) Ltd and others EAT/0562/07 (1 other report)

  • Minimum wage: Tips paid via troncmaster's account did not count towards minimum wage

    Date:

    11 August 2008

    In Commissioners for Her Majesty's Revenue and Customs v Annabel's (Berkeley Square) Ltd and others EAT/0562/07, the EAT held that tips distributed to workers via a troncmaster's bank account designated for that purpose were not payments made by the employer to the worker, because ownership of the money had passed to the troncmaster. The payments could not, therefore, be calculated as part of the national minimum wage payable to the workers.