Case 2401399/2019 · Employment Tribunal
Ms K Apps (Counsel) v Commissioners for HM Revenue & Customs — 2021
- Case reference
- 2401399/2019
- Decision date
- 20 September 2021
- Jurisdiction
- England & Wales
- Judge
- Employment Judge Dunlop Representation
- Venue
- Manchester
Parties
2 namedClaimant
Ms K Apps (Counsel)
Respondent
Key findings
Tribunal's reasoningThe appeal concerned a Notice of Underpayment and a preliminary issue agreed between the parties and the Tribunal. The issue was whether a payment of £3,608.02 to Mr and Mrs Shepley on or around 15 August 2017 could reduce the amount of underpayment for any pay reference period before that date under sections 17(5) and 17(6) of the National Minimum Wage Act 1998.
The Tribunal held that, in the circumstances of the case, sections 17(5) and/or 17(6) operated in the way contended for by the appellant. The payment made on 15 August 2017 could reduce underpayments set out in the Notice of Underpayment and could be applied to any pay reference period for which an underpayment had been identified, until the sums were extinguished, rather than only to the final pay reference period as contended by the respondent.
The judgment resolved only the preliminary issue. The matter was to proceed to a final hearing, with a separate notice of hearing and case management order to follow.
Claims and outcomes
1 finding recorded| Claim type | Issue or finding | Outcome | Protected characteristic | Award |
|---|---|---|---|---|
| Other | Appeal concerning a preliminary issue in relation to a Notice of Underpayment under the National Minimum Wage Act 1998. The tribunal decided the issue in the way contended for by the appellant; the matter was to proceed to a final hearing. | Upheld | — | — |
Legal tests applied
1 reference- sections 17(5) and 17(6) National Minimum Wage Act 1998
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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