Claimant v HM Revenue and Customs — 2024

Case reference: 2402557/2024
Decision date: 24 December 2024
Jurisdiction: England & Wales
Judge: Employment Judge Cookson REPRESENTATION

Indexed: 19 May 2026

Parties

2 named

Claimant

Respondent

HM Revenue and Customs

Key findings

Tribunal's reasoning

Kiren Foods Limited appealed against His Majesty's Revenue and Customs under s19C of the National Minimum Wage Act 1998. The hearing took place at Manchester by CVP before Employment Judge Cookson, with the appellant represented by a director and the respondent by counsel.

The Tribunal struck out the appeal under Employment Tribunal Rule 37(1)(a), finding that it had no reasonable prospect of success. The written judgment records that oral reasons were given at the hearing and that written reasons would only be provided if requested within the stated time limit.

Claims and outcomes

1 finding recorded

Claim type	Issue or finding	Outcome	Protected characteristic	Award
Other	Appeal under s19C of the National Minimum Wage Act 1998 struck out under Employment Tribunal Rule 37(1)(a) because it had no reasonable prospect of success.	Struck out	—	—

Legal tests applied

2 references

Official outcome judgment PDF

Gov.uk primary record

The 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.

Open official judgment PDF on gov.uk

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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