Denham v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 668 (TC) (22 September 2016)

Denham v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 668 (TC) (22 September 2016)

The Tribunal has jurisdiction to determine both the amount of SMP an employee is entitled to and the amount actually paid. Mrs Denham was entitled to SMP for the period from 9 September 2013 to 27 April 2014 in the sum of £6,293.46. Only £3,827.22 had been paid, leaving an outstanding balance of £2,466.24. The RTI records submitted by the employer were not supported by evidence and did not reflect actual payments made.

Citation
[2016] UKFTT 668 (TC)
Parties
Appellant: Taryn Denham; First Respondent: The Commissioners for Her Majesty’s Revenue & Customs; Second Respondent: HT Personnel Limited
Jurisdiction
United Kingdom
Judgment Date
22 September 2016
Procedural Posture
Appeal / Final Judgment
Outcome
appeal allowed
Legal Topics
Statutory Maternity Pay, Jurisdiction of Tribunal, Employer Liability, Real Time Information (rti), Burden of Proof
Employment Law Tax Law Social Security Law Statutory Maternity Pay Jurisdiction of Tribunal Employer Liability Real Time Information (rti) Burden of Proof

Case Brief

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Parties

Taryn Denham

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

First Respondent

HT Personnel Limited

Second Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to determine both entitlement to and payment of Statutory Maternity Pay (SMP)
  2. 2 Whether Mrs Denham was paid the full amount of SMP to which she was entitled
  3. 3 Whether the RTI records submitted by the employer accurately reflected payments made

Ratio Decidendi

The Tribunal has jurisdiction to determine both the amount of SMP an employee is entitled to and the amount actually paid. Mrs Denham was entitled to SMP for the period from 9 September 2013 to 27 April 2014 in the sum of £6,293.46. Only £3,827.22 had been paid, leaving an outstanding balance of £2,466.24. The RTI records submitted by the employer were not supported by evidence and did not reflect actual payments made.

Court Disposition

appeal allowed

Orders

  • The decision of HMRC dated 30 December 2014 is varied.
  • Mrs Taryn Denham is entitled to SMP at the specified rates for the period from 9 September 2013 to 27 April 2014, totaling £6,293.46.