header-logo header-logo

Employment

20 October 2011
Issue: 7486 / Categories: Case law , Law digest , In Court
printer mail-detail

Seaton v Revenue and Customs Commissioners [2011] UKUT 297 (TCC), [2011] All ER (D) 87 (Oct)

Where an employer failed to pay an employee wages to which the employee was entitled, the fact that an employee received no income was not a circumstance which fell within the exception provided by Sch 11, para 2(c) of the Social Security Contributions and Benefits Act 1992. The Parliamentary intention was shown by the words “normal weekly earnings” in Sch 11, para 2(c) which, on their ordinary meaning had to mean the actual entitlement under the contract of service.

There was no need to seek to adopt a purposive construction of the special definition in s 163(2) that produced a different result by, for example, deeming something less than the lower earnings limit to have been paid when in fact nothing had been paid.
 

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Quinn Emanuel—James McSweeney

Quinn Emanuel—James McSweeney

London promotion underscores firm’s investment in white collar and investigations

Ward Hadaway—Louise Miller

Ward Hadaway—Louise Miller

Private client team strengthened by partner appointment

NLJ Career Profile: Kate Gaskell, Flex Legal

NLJ Career Profile: Kate Gaskell, Flex Legal

Kate Gaskell, CEO of Flex Legal, reflects on chasing her childhood dreams underscores the importance of welcoming those from all backgrounds into the profession

NEWS
Overcrowded prisons, mental health hospitals and immigration centres are failing to meet international and domestic human rights standards, the National Preventive Mechanism (NPM) has warned
Two speedier and more streamlined qualification routes have been launched for probate and conveyancing professionals
Workplace stress was a contributing factor in almost one in eight cases before the employment tribunal last year, indicating its endemic grip on the UK workplace
In NLJ this week, Ian Smith, emeritus professor at UEA, explores major developments in employment law from the Supreme Court and appellate courts
Writing in NLJ this week, Kamran Rehman and Harriet Campbell of Penningtons Manches Cooper examine Operafund Eco-Invest SICAV plc v Spain, where the Commercial Court held that ICSID and Energy Charter Treaty awards cannot be assigned
back-to-top-scroll