Knowledge (XXG)

HM Revenue and Customs v Stringer

Source 📝

243: 160:
Back at the House of Lords, the Inland Revenue accepted that wages in lieu of holiday had to be paid, but that the more generous procedure for claiming under ERA 1996 was not open, because the definition of wages in s 27 was comprehensive and did not cover working time claims. It was deliberately
124:
Workers were not paid for annual leave because they had had long-term illnesses. They requested that they be paid the holiday wage, which they could not take because they had been sick. One asked if she could take annual leave that she missed before, after she returned to work. The rest had been
151:
The European Court of Justice held that legislation cannot allow that the right to take paid leave is extinguished at the end of the year if the worker does not work because of sickness. If employment is terminated then a worker is entitled to get an allowance of lieu according to Art 7(2). The
173:
regulation 14 was a sum payable to a worker in connection with employment, clearly within ERA 1996 s 27(1) and ‘holiday pay’ was there specifically. If it were not so, the principle of equivalence - that a no less favourable remedy would be available in national law as for EU law - would be
142:
The Court of Appeal held that a claim for deduction of holiday pay could not be brought as an unauthorised deduction from wages under ERA 1996, applying WTR rr 13 and 14. The House of Lords in Commissioners of Inland Revenue v Ainsworth IRLR 465 referred the question to the ECJ.
125:
dismissed. They were all refused requests for pay for holidays, the lady who returned because the law said three months after the year in which the leave fell. They made a claim for unauthorised deductions under the
432:
IRLR 959 (C-277/08) the CFI held provided that employees who fall sufficiently ill before/whilst on holiday are entitled to insist that "missed" holiday be 'reinstated' and taken at a later date.
778: 389: 152:
purpose of the Directive, one of the most important social rights for workers, was to allow a period of rest and it was legitimate that if one was actually ill, there was no rest.
374: 506: 165:, regulation 30, which gives a time limit of three months only for each individual deduction, was not the only claim, and an action could be brought under the 788: 303: 798: 773: 536: 736: 203: 753: 511: 406: 273: 129:
sections 13 (the right) and 23 (a limit of three months since last deduction, but workers can claim for the whole of the deductions).
660: 617: 483: 258: 793: 690: 550: 335: 783: 560: 545: 228: 170: 162: 113: 350: 541: 361: 166: 126: 720: 555: 492: 52: 436: 700: 613: 428: 196: 665: 521: 422: 288: 109: 78: 644: 640: 622: 340: 325: 310: 293: 278: 263: 248: 626: 594: 476: 219: 741: 189: 101: 695: 675: 635: 599: 590: 581: 608: 232: 680: 631: 603: 585: 705: 565: 469: 395: 364: 767: 670: 417: 105: 715: 685: 380: 97: 48: 516: 17: 710: 531: 526: 461: 181: 161:
never amended. Lord Rodger, Lord Walker and Lord Neuberger held that the
465: 185: 391:
Apprenticeships, Skills, Children and Learning Act 2009
729: 653: 574: 499: 72: 64: 59: 44: 36: 31: 376:Russell v Transocean International Resources Ltd 779:Court of Justice of the European Union case law 94:Schultz-Hoff v Deutsche Rentenversicherung Bund 477: 197: 8: 88:Her Majesty's Revenue and Customs v Stringer 484: 470: 462: 204: 190: 182: 28: 305:Robinson-Steele v RD Retail Services Ltd 449: 7: 737:Legal services in the United Kingdom 407:Working time in the United Kingdom 25: 321:HM Revenue and Customs v Stringer 259:Pfeiffer v Deutsches Rotes Kreuz 789:2009 in United Kingdom case law 799:European Union labour case law 774:United Kingdom labour case law 336:Landeshauptstadt Kiel v Jaeger 1: 229:Working Time Regulations 1998 171:Working Time Regulations 1998 163:Working Time Regulations 1998 114:Working Time Regulations 1998 351:Barber v RJB Mining (UK) Ltd 112:, which is relevant for the 754:United Kingdom law category 274:Commission v United Kingdom 815: 618:English administrative law 437:Lyons v Mitie Security Ltd 362:Employment Rights Act 1996 167:Employment Rights Act 1996 127:Employment Rights Act 1996 750: 507:Parliamentary sovereignty 493:Law of the United Kingdom 429:Pereda v Madrid Movilidad 403: 387: 371: 359: 347: 332: 317: 300: 285: 270: 255: 240: 226: 217: 147:European Court of Justice 77: 40:European Court of Justice 645:English civil procedure 522:Law of Northern Ireland 212:Sources on working time 794:HM Revenue and Customs 661:British Virgin Islands 423:Working Time Directive 289:R v DTI ex parte BECTU 169:. A payment under the 110:Working Time Directive 79:Working Time Directive 784:House of Lords cases 627:English criminal law 595:English contract law 220:Directive 2003/88/EC 108:case concerning the 102:European labour law 51:, IRLR 214 (also, 636:English family law 512:Constitutional law 761: 760: 742:British penal law 413: 412: 84: 83: 16:(Redirected from 806: 721:English case law 604:English land law 586:English tort law 486: 479: 472: 463: 457: 454: 392: 377: 306: 206: 199: 192: 183: 29: 21: 814: 813: 809: 808: 807: 805: 804: 803: 764: 763: 762: 757: 746: 725: 706:Anglo-Saxon law 654:Related systems 649: 575:Parallel fields 570: 566:Retained EU law 551:Competition law 537:Civil liberties 495: 490: 460: 455: 451: 447: 414: 409: 399: 390: 383: 375: 367: 355: 343: 328: 313: 304: 296: 281: 266: 251: 236: 222: 213: 210: 180: 158: 149: 140: 138:Court of Appeal 135: 122: 32:Stringer v HMRC 23: 22: 18:Stringer v HMRC 15: 12: 11: 5: 812: 810: 802: 801: 796: 791: 786: 781: 776: 766: 765: 759: 758: 751: 748: 747: 745: 744: 739: 733: 731: 727: 726: 724: 723: 718: 713: 708: 703: 698: 693: 688: 683: 678: 676:European Union 673: 668: 663: 657: 655: 651: 650: 648: 647: 638: 629: 620: 611: 606: 597: 588: 578: 576: 572: 571: 569: 568: 563: 561:Commercial law 558: 553: 548: 546:insolvency law 539: 534: 529: 524: 519: 514: 509: 503: 501: 497: 496: 491: 489: 488: 481: 474: 466: 459: 458: 448: 446: 443: 442: 441: 433: 425: 420: 411: 410: 404: 401: 400: 388: 385: 384: 372: 369: 368: 360: 357: 356: 348: 345: 344: 333: 330: 329: 318: 315: 314: 301: 298: 297: 286: 283: 282: 271: 268: 267: 256: 253: 252: 241: 238: 237: 227: 224: 223: 218: 215: 214: 211: 209: 208: 201: 194: 186: 179: 176: 157: 156:House of Lords 154: 148: 145: 139: 136: 134: 131: 121: 118: 82: 81: 75: 74: 70: 69: 66: 62: 61: 57: 56: 46: 42: 41: 38: 34: 33: 24: 14: 13: 10: 9: 6: 4: 3: 2: 811: 800: 797: 795: 792: 790: 787: 785: 782: 780: 777: 775: 772: 771: 769: 756: 755: 749: 743: 740: 738: 735: 734: 732: 728: 722: 719: 717: 714: 712: 709: 707: 704: 702: 701:United States 699: 697: 694: 692: 689: 687: 684: 682: 679: 677: 674: 672: 669: 667: 664: 662: 659: 658: 656: 652: 646: 642: 639: 637: 633: 630: 628: 624: 621: 619: 615: 612: 610: 607: 605: 601: 598: 596: 592: 589: 587: 583: 580: 579: 577: 573: 567: 564: 562: 559: 557: 554: 552: 549: 547: 543: 540: 538: 535: 533: 530: 528: 525: 523: 520: 518: 515: 513: 510: 508: 505: 504: 502: 500:Common fields 498: 494: 487: 482: 480: 475: 473: 468: 467: 464: 453: 450: 444: 439: 438: 434: 431: 430: 426: 424: 421: 419: 418:UK labour law 416: 415: 408: 402: 397: 393: 386: 382: 379: 378: 370: 366: 363: 358: 353: 352: 346: 342: 338: 337: 331: 327: 323: 322: 316: 312: 308: 307: 299: 295: 291: 290: 284: 280: 276: 275: 269: 265: 261: 260: 254: 250: 246: 245: 244:SIMAP v CSCGV 239: 234: 230: 225: 221: 216: 207: 202: 200: 195: 193: 188: 187: 184: 177: 175: 172: 168: 164: 155: 153: 146: 144: 137: 132: 130: 128: 119: 117: 115: 111: 107: 106:UK labour law 103: 99: 96: 95: 90: 89: 80: 76: 71: 67: 63: 58: 55:and C-350/06) 54: 50: 47: 43: 39: 35: 30: 27: 19: 752: 582:Scots delict 456:EWCA Civ 441 452: 435: 427: 373: 349: 334: 320: 319: 302: 287: 272: 257: 242: 233:SI 1998/1833 159: 150: 141: 123: 93: 92: 87: 86: 85: 68:EWCA Civ 441 65:Prior action 60:Case history 26: 696:New Zealand 517:English law 174:infringed. 768:Categories 711:Common law 556:Labour law 681:Hong Kong 666:Australia 532:Welsh law 527:Scots law 45:Citations 730:See also 440:IRLR 288 365:ss 50-70 341:C-151/02 326:C-520/06 311:C-131/04 294:C-173/99 279:C-484/04 264:C-397/01 249:C-303/98 178:See also 133:Judgment 73:Keywords 53:C-520/06 691:Ireland 542:Company 381:UKSC 57 354:ICR 679 339:(2003) 324:(2009) 309:(2006) 292:(2001) 277:(2006) 262:(2005) 247:(2000) 98:UKHL 31 49:UKHL 31 716:Equity 671:Canada 609:Trusts 686:India 641:Scots 632:Scots 623:Scots 614:Scots 600:Scots 591:Scots 445:Notes 120:Facts 100:is a 37:Court 643:and 634:and 625:and 616:and 602:and 593:and 584:and 544:and 405:see 396:c 22 104:and 91:and 770:: 116:. 485:e 478:t 471:v 398:) 394:( 235:) 231:( 205:e 198:t 191:v 20:)

Index

Stringer v HMRC
UKHL 31
C-520/06
Working Time Directive
UKHL 31
European labour law
UK labour law
Working Time Directive
Working Time Regulations 1998
Employment Rights Act 1996
Working Time Regulations 1998
Employment Rights Act 1996
Working Time Regulations 1998
v
t
e
Directive 2003/88/EC
Working Time Regulations 1998
SI 1998/1833
SIMAP v CSCGV
C-303/98
Pfeiffer v Deutsches Rotes Kreuz
C-397/01
Commission v United Kingdom
C-484/04
R v DTI ex parte BECTU
C-173/99
Robinson-Steele v RD Retail Services Ltd
C-131/04
HM Revenue and Customs v Stringer

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.