“HMRC Score Winner Over Middlesbrough FC” by Gary Brothers, Partner, and Paul Rippon, Assistant Manager, The Independent Tax & Forensic Services LLP

Gary Brothers and Paul Rippon question the wisdom of the recent overturning of a National Minimum Wage ruling by the Tribunal

On 20 March 2020, the Employment Appeal Tribunal decided that the voluntary payroll deductions Middlesbrough FC had been making to allow their staff to purchase season tickets by instalments had the effect of reducing their pay for National Minimum Wage purposes.

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