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Middlesbrough minimum wage case - Revenue and Customs Commissioners v Middlesbrough Football and Athletic Co (1986) Ltd [EAT] 20.03.20 (Unreported)

Deductions made by a football club from its employees' wages to pay for season tickets for family members at its football ground were reductions taking their pay below the national minimum wage. The arrangement was for the club's own use and benefit, within the National Minimum Wage Regulations 2015 reg.12(1), meaning there would be a reduction unless an exception in reg.12(2) applied, and none of the exceptions did apply.

Link to Judgment
Category: Employment » Minimum wage; Taxation. Keyword(s): Benefits in kind. Area(s) of law: Employment; Tax.
Source: UKEAT/0234/19/LA.

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