Mrs G Harris Miss L Harris Miss L Wadsworth Mrs P Shores Mrs S Ayliffe Mrs J Mallory Mrs J Jackson Mrs I Taylor v A.K. Hull Ltd HELD BY CVP — 2021

The claims against the four individual respondents were dismissed by consent before the final hearing, leaving A.K. Hull Ltd as the sole respondent. The final hearing was held remotely and the respondent did not attend. The tribunal was satisfied that notice had been properly sent and that the claimants had provided the respondent with the bundle and witness statements. It accepted the claimants' evidence that they had worked at the Church Street convenience store, that their employment transferred to A.K. Hull Ltd, that they were furloughed from April 2020, and that they were paid 80% of wages only until 1 August 2020.

On the main claim, the tribunal found that no wages were paid from 1 August 2020 to 31 May 2021 even though HMRC had continued to pay CJRS grants to the respondent. It accepted the HMRC records and the claimants' calculations, found the claimants credible, and concluded that the respondent had unlawfully deducted wages contrary to section 13 ERA 1996 in the total sum of £60,574.78. The judge also found that Mr Paskar's ET3 response was misleading, that he did not attend to explain what had happened to the grant money, and that the grant had been retained for an improper purpose.

The tribunal addressed annual leave and a separate complaint by Mrs Harris about occupational pension contributions. It recorded accrued holiday entitlements for the 2020 and 2021 leave years, but made no determination on annual leave rights because the contracts had not ended and regulation 14 WTR 1998 did not apply, although carry-over under the COVID amendment regulations was discussed. Mrs Harris's pension contribution claim failed because occupational pension schemes were excluded from TUPE and any section 13 claim was out of time. The tribunal also imposed a £20,000 financial penalty payable to the Secretary of State under section 12A because of aggravating features.