Taylors Services Ltd v Revenue and Customs Comrs - Viewing document

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The WLR Daily case summaries

[2024] WLR(D) 303

Employment Appeal Tribunal

Taylors Services Ltd (Dissolved) and another v Revenue and Customs Comrs

[2024] EAT 102

2024 May 23;
June 26

Judge Stout

Employment— Wages— National minimum wage— Employers providing transport for workers to and from home addresses to farms around country— Travelling time unpaid— Revenue and Customs Commissioners issuing notices of underpayment— Whether time spent travelling “working time”— National Minimum Wage Act 1998 (c 39), ss 1(1), 2(3), 19C(1) — National Minimum Wage Regulations 2015 (SI 2015/621), regs 30, 34

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