Case 3311145/2024 · Employment Tribunal
Zinnia Care Ltd v The Commissioners for His Majesty’s Revenue & Customs — 2025
- Case reference
- 3311145/2024
- Decision date
- 7 January 2025
- Jurisdiction
- England & Wales
- Judge
- Employment Judge Alliott Appearances
- Venue
- Watford
Parties
2 namedClaimant
Zinnia Care Ltd
Key findings
Tribunal's reasoningThe claimant, Zinnia Care Ltd, did not attend the public preliminary hearing. The tribunal noted that correspondence indicated the claimant had asked for the hearing to be rearranged because its director was out of the country, but no postponement application was on the tribunal file and the judge decided the hearing should proceed, making clear that the claimant could apply for reconsideration if necessary.
The respondent had served a notice of underpayment under section 19 of the National Minimum Wage Act 1998 on 28 March 2024. The claimant lodged a notice of appeal on 11 July 2024 and accepted in that notice that the appeal was late. The tribunal calculated that service was deemed on 2 April 2024 and that the 28-day appeal period expired on 30 April 2024.
The tribunal found that the appeal was out of time and that it had no discretion to extend the statutory time limit. It therefore held that there was no jurisdiction to hear the appeal and rejected the claimant's notice of appeal. The judgment also explained the claimant's right to apply for reconsideration within 14 days of the judgment being sent to the parties.
Claims and outcomes
1 finding recorded| Claim type | Issue or finding | Outcome | Protected characteristic | Award |
|---|---|---|---|---|
| Other | The matter was a statutory appeal against a notice of underpayment under the National Minimum Wage Act 1998. The tribunal rejected the notice of appeal as out of time and found it had no jurisdiction to hear the appeal; the locked outcome enum has no direct 'rejected' option. | Other | — | — |
Legal tests applied
7 references- Rule 30A Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013
- section 19 of the National Minimum Wage Act 1998
- section 19C of the National Minimum Wage Act 1998
- section 19(8) of the National Minimum Wage Act 1998
- Vardy v Commissioners for HM Revenue and Customs Employment Tribunal case number 2602181/17
- Bajracharaya t/a Newari Handicraft v The Commissioners for His Majesty's Revenue and Customs UK EAT TPA/0796/17/BA
- Rule 70 Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013
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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