Mr M Brindley t/a Station Cars v The Commissioners for HM Revenue & Customs (England and Wales : National Minimum Wage)

Factual and Procedural Background

The Appellant appealed against a Notice of Underpayment issued by the Respondent under section 19 of the National Minimum Wage Act 1998. The Notice, dated 19 November 2015 with reference number CFS-947878, alleged underpayment of wages. The appeal was considered by the Tribunal and a judgment was rendered on 14 February 2017.

Legal Issues Presented

1. Whether the appellant had underpaid the respondent in accordance with the National Minimum Wage Act 1998 as alleged in the Notice of Underpayment.
2. The appropriate costs order relating to the appeal and the Notice of Underpayment.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Tribunal evaluated the appellant’s challenge to the Notice of Underpayment issued under the National Minimum Wage Act 1998. The Tribunal concluded that the appellant’s appeal lacked merit and thus dismissed it. Regarding costs, the Tribunal exercised discretion to partially grant the respondent’s application for costs, ordering the appellant to pay a specified sum rather than the full amount claimed.

Holding and Implications

The Tribunal’s final decision is as follows:

• The appellant’s appeal against the Notice of Underpayment is dismissed.
• The appellant is ordered to pay £1,500 plus VAT to the respondent as a partial costs award.

This decision confirms the validity of the Notice of Underpayment and imposes a partial costs liability on the appellant. No new legal precedent was established by this ruling.