The appeal involved a reformulation of arguments run and rejected by the Employment Appeal Tribunal in HMRC v Serra Garau  ICR 1121. Since Garau was not decided per incuriam and is not manifestly wrong, it should be followed: only one mandatory EC process is enacted by the EC provisions in section 18A Employment Tribunals Act 1996, and only one certificate is required for ‘proceedings relating to any matter’. A second certificate, where obtained and relating to the same matter, has no impact on the limitation period.
Since the Employment Tribunal was entitled to conclude that the two certificates both related to the same ‘matter’, it was also entitled to conclude that the claim was made out of time and that, since it was reasonably practicable for it to have been made in time, there was no jurisdiction to hear it.
The appeal therefore failed.
Silmer DBE J P
 UKEAT 0303 – 17 – 2604
England and Wales
Updated: 12 July 2022; Ref: scu.625437