Cases1401654/2024

Claimant v Secretary of State for Business and Trade

16 May 2025Before Employment Judge Mr J S BurnsBristolremote video

Outcome

Claimant fails

Individual claims

Redundancy Payfailed

Both Claimants failed to prove they were employees of Anglo Freight UK Ltd when it went into liquidation. The tribunal found the Claimants were controlling shareholder-directors, not employees. There was no genuine contract of employment, no mutuality of obligation, and no control by the company over the Claimants' work.

Unlawful Deduction from Wagesstruck out

C1's claim for unpaid salary was struck out as significantly out of time under s.188 ERA 1996. The tribunal found it was reasonably practicable for C1 to present the claim within three months of the rejection letter dated 21/11/23. C2's claim was within time but failed on the merits as she was not an employee.

Breach of Contractstruck out

C1's claim for unpaid notice pay was struck out as significantly out of time under s.188 ERA 1996. C2's claim was within time but failed because the tribunal found no genuine employment contract existed and the written contracts relied upon were shams inconsistent with actual practice.

Holiday Paystruck out

C1's claim for holiday pay was struck out as out of time. C2's claim was within time but failed on the merits. Additionally, the tribunal found the quantum was inconsistent with claimed contracts, carried-forward holiday contradicted express contractual terms prohibiting carry-forward, and the Claimants were not employees in any event.

Facts

Mr and Mrs Goodman were equal shareholder-directors of Anglo Freight UK Ltd from 2013 until its voluntary liquidation in July 2023. They claimed redundancy pay and other payments from the National Insurance Fund. The tribunal found they received irregular ad hoc payments rather than genuine salaries, P60s showed pay below national minimum wage for claimed hours worked, claimed written contracts were shams inconsistent with actual practice, and payments were structured for tax avoidance purposes.

Decision

The tribunal dismissed all claims. C1's claims for unpaid wages, notice pay and holiday pay were struck out as significantly out of time. C2's claims were in time but failed on the merits. Both Claimants failed to prove they were employees when the company went into liquidation. The tribunal found no genuine employment contracts existed, no mutuality of obligation, and the Claimants were controlling shareholder-directors operating through the company as a tax-efficient vehicle.

Practical note

Shareholder-directors claiming payments from the National Insurance Fund must prove genuine employee status at the date of insolvency; tax-structured remuneration arrangements, irregular payments below minimum wage, and lack of genuine contractual obligations will defeat such claims even where written contracts exist.

Legal authorities cited

Eaton v Robert Eaton Ltd & SOS [1988] IRLR 83Autoclenz Ltd v Belcher [2011] UKSC 41Ready Mixed Concrete v Minister of Pensions [1968] 2 QB 497Secretary of State v Neufeld and Howe [2009] EWCA Civ 280Rajah v Secretary of State EAT/125/95

Statutes

National Minimum Wage RegulationsERA 1996 s.230ERA 1996 s.166ERA 1996 s.182ERA 1996 s.188

Case details

Case number
1401654/2024
Decision date
16 May 2025
Hearing type
full merits
Hearing days
1
Classification
contested

Respondent

Sector
central government
Represented
Yes
Rep type
lay rep

Employment details

Role
Director
Salary band
Under £15,000
Service
10 years

Claimant representation

Represented
No