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Multiple penalty notices and the national minimum wage (The Best Connection Group Ltd v HMRC)

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Published on: 03 October 2017

Published by a LexisNexis Employment expert

Table of contents

Original news
What were the background facts?
How many notices of underpayment were issued? What did each relate to? What was the cumulative penalty to be paid?
On what legal grounds did Best Connection Group Ltd appeal against the multiple notices?
On what legal grounds did HMRC defend its decision to issue multiple notices?
What did the ET decide? What were its reasons?
To what extent does this decision clarify the law? Is it likely to be followed by other ETs?
What are the implications of this decision for employers? Will the change that was put in place from 26 May 2015 of the penalty cap applying per worker rather than per notice make any difference to its significance?

Article summary

Employment analysis: Alice Carse, barrister at Devereux Chambers, examines The Best Connection Group Ltd v HM Revenue and Customs and explains why employers are exposed to multiple penalty notices for underpayment of the national minimum wage (NMW).

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