Case 2300134/2018 · Employment Tribunal
Claimant v Commissioners for H M Revenue and Customs — 2020
- Case reference
- 2300134/2018
- Decision date
- 7 February 2020
- Jurisdiction
- England & Wales
- Judge
- Employment Judge Baron
Parties
2 namedClaimant
Claimant
Key findings
Tribunal's reasoningThis was an appeal by Speed Car Wash Specialists against a replacement Notice of Underpayment issued by HMRC under the National Minimum Wage Act 1998. The replacement notice dated 22 June 2018 superseded the earlier notice of 12 December 2017, reduced the arrears figure to £33,368.67, and imposed a penalty of £52,725.23. The tribunal sat with Employment Judge Hyde alone and the appeal was dismissed.
Claims and outcomes
1 finding recorded| Claim type | Issue or finding | Outcome | Protected characteristic | Award |
|---|---|---|---|---|
| Other | National Minimum Wage Act appeal against the replacement Notice of Underpayment and penalty; the appeal was dismissed. | Dismissed | — | — |
Legal tests applied
3 references- s.28 NMWA reversal of burden of proof
- regulation 44 NMWR 2015
- regulation 59 NMWR 2015
Official outcome judgment PDF
Gov.uk primary recordThe official judgment PDF on gov.uk contains the tribunal's outcome, reasoning, and any remedy details. Where this page does not yet show extracted outcomes for every claim, use the PDF as the authoritative source.
Published on gov.uk under the Open Government Licence v3.0.
How we got this data
Case essentials (reference, date, judge, venue, country, claim categories) are extracted from the structured metadata gov.uk publishes alongside each decision. Parties and monetary figures are extracted from the judgment PDF text. Key findings and per-claim outcomes require a second extraction pass that is not yet complete for this case — until then, the primary source linked above is the authoritative record. See full methodology.
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