Commissioners for Revenue and Customs v Annabel's (Berkeley Square) Ltd and Others - JustCite

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Commissioners for Revenue and Customs v Annabel's (Berkeley Square) Ltd and Others

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Justis Editorial on 30 August 2011

Whether service charges paid by card count as pay for the purposes of the national minimum wage

The Court of Appeal handed down judgment in the case of Annabel's (Berkeley Square) Ltd & Ors v Commissioners of Her Majesty's Revenue and Customs [2009] EWCA Civ 361 on 7th May 2009. The case concerned an appeal by the company against a lower decision that enforcement notices issued by HMRC were valid.

Having considered the National Minimum Wage Regulations 1999 SI 1999/584, the Court found that discretionary service charges were to be disregarded in computing the wages paid to the employees for the purposes of the national minimum wage. As the funds paid to the employee did not belong to the employer, the employer could not claim they were payments paid by the employer and the Court therefore dismissed the appeal.

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