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20 October 2011
Issue: 7486 / Categories: Case law , Law digest , In Court
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Employment

Seaton v Revenue and Customs Commissioners [2011] UKUT 297 (TCC), [2011] All ER (D) 87 (Oct)

Where an employer failed to pay an employee wages to which the employee was entitled, the fact that an employee received no income was not a circumstance which fell within the exception provided by Sch 11, para 2(c) of the Social Security Contributions and Benefits Act 1992. The Parliamentary intention was shown by the words “normal weekly earnings” in Sch 11, para 2(c) which, on their ordinary meaning had to mean the actual entitlement under the contract of service.

There was no need to seek to adopt a purposive construction of the special definition in s 163(2) that produced a different result by, for example, deeming something less than the lower earnings limit to have been paid when in fact nothing had been paid.
 

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NEWS
The controversial Courts and Tribunals Bill has passed its second reading by 304 votes to 203, despite concerted opposition from the legal profession
The presumption of parental involvement is to be abolished, the Lord Chancellor David Lammy has confirmed
A highly experienced chartered legal executive has been prevented from representing her client in financial remedies proceedings, in a case that highlights the continued fallout from Mazur
Plans to commandeer 50%-75% of the interest on lawyers’ client accounts to fund the justice system overlook the cost and administrative burden of this on small and medium law firms, CILEX has warned
Lawyers have been asked for their views on proposals to change the penalties for assaulting a police officer
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