The revenue issued a notice requiring the respondent to make good low wages paid to their employees. The EAT had held that such a notice could only apply to current employees. The Revenue appealed. Held: Appeal dismissed. The first part of the regulation stated the preconditions for service of a notice, and talked of workers … Continue reading Bebb Travel plc v Inland Revenue of England and Wales: CA 16 Apr 2003

The respondent issued a notice requiring the applicant to comply with the Act. They appealed an order which refused to provide for payments to former workers. Held: A notice under the Act must relate to present and future workers. For such workers it was possible to make orders for previous periods, but it was not … Continue reading Bebb Travel plc v Inland Revenue of England and Wales: EAT 16 Aug 2002