Linda Seaton v The Commissioners for HM Revenue and Customs: [2011] UKUT 297 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Oliver QC and Judge Sadler on 21 July 2011.

Read the full decision in Linda Seaton v The Commissioners for HM Revenue and Customs: [2011] UKUT 297 (TCC).

STATUTORY SICK PAY – Employer’s liability – Qualifying conditions – Period of entitlement – Whether period of entitlement during which no earnings were paid to employee deprives employee of right to statutory sick pay – Whether employee’s normal weekly earnings less than lower earnings limit then in force – Definition of “normal weekly earnings” – Social Security Contributions and Benefits Act 1992 s153 and Sch 11 para 2(c) – Appeal allowed.

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