Minimum pay

The Court of Appeal has confirmed that the law, as it presently stands, does not give the Inland Revenue the power to order an employer to pay the minimum wage to ex-employees. The government has said it will amend the law. However, until then there is a danger that employers will ignore the national minimum wage. They will realise that if and when the Inland Revenue catches up with them it can do nothing in respect of the underpayment of those workers who have since left.

* Beeb Travel v Inland Revenue of Wales and Midlands, 16 April 2003