(1) Mr Damien Turek 3200181/2024 (2) Mr Piotr Cabala 3200298/2024 (3) Mr Grzegorz Ciupka 3200301/2024 v Housechoice Heating Limited and 1 other — 2025

Three claimants (Mr Turek, Mr Cabala and Mr Ciupka) brought complaints against two respondents. The tribunal found that the claimants were employed by the second respondent, Housechoice Ltd., and that the first respondent, Housechoice Heating Ltd., had only paid the claimants' tax to HMRC on behalf of the second respondent. The complaints against the first respondent were therefore not well-founded and were dismissed.

The complaints against the second respondent succeeded. The tribunal held that the second respondent had made unauthorised deductions from the claimants' pay contrary to Part II of the Employment Rights Act 1996 for the pay periods ending 31 October 2023 and 27 November 2023, and had also failed to pay holiday accrued but not taken as at the end of employment on 27 November 2023. The complaint of breach of contract in relation to notice pay was also well-founded, the claimants each having been entitled to one month's notice; notice pay was awarded gross as Post Employment Notice Pay. Mr Ciupka was additionally awarded £700 for a consequential financial loss flowing from the breach of contract.

The tribunal made no award under the Acas Code of Practice because the claimants did not have two years' service and the Code did not apply to their dismissal. Where tax has not been paid in full the respondents remain jointly and severally liable to HMRC, and Housechoice Ltd. was ordered to pay the sums within 14 days of the judgment being sent to the parties. The hearing was conducted by CVP at the East London Hearing Centre and the respondents did not appear.