Linda Seaton v The Commissioners for HM Revenue and Customs: [2011] UKUT 297 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Oliver and Judge Sadler on 21 July 2011.
Read the full decision in .
STATUTORY SICK PAY 鈥� Employer鈥檚 liability 鈥� Qualifying conditions 鈥� Period of entitlement 鈥� Whether period of entitlement during which no earnings were paid to employee deprives employee of right to statutory sick pay 鈥� Whether employee鈥檚 normal weekly earnings less than lower earnings limit then in force 鈥� Definition of 鈥渘ormal weekly earnings鈥� 鈥� Social Security Contributions and 51茶馆 Act 1992 s153 and Sch 11 para 2(c) 鈥� Appeal allowed.
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Published 1 December 2016