Commissioners for Revenue and Customs

EMPLOYMENT TRIBUNALS (SCOTLAND) Preliminary Hearing held in Edinburgh on 30 September 2025 Employment Judge A Jones Intellidigest Appellant Represented by Dr I Kanu, CEO Commissioners for Revenue and CustomsRespondent Represented by Mr J McPhail, solicitor JUDGMENT The appeal is dismissed on the basis that it has no reasonable prospects of success in terms of Rule 38(1)(a) Employment Tribunal Rules 2024. REASONS Introduction 1. The appellant lodged an appeal against a notice of underpayment issued under the National Minimum Wage Act 1998 on 31 March 2025. The appeal was lodged on the basis that the requirement imposed by the Notice to pay a penalty was incorrect because 1) directions made by the Secretary of State prevent the imposition of a penalty and/or 2) the amount of the penalty was incorrectly calculated. 8000213/2025 Page2 2. A revised notice of underpayment was served on the appellant on 4 June 2025. The appellant confirmed that the appeal was insisted upon. The respondent made an application that the appeal be struck out on the basis that it had no reasonable prospect of success in terms of Rule 38(1)(a) Employment Tribunal Rules 2024. The application was made on the basis that the appeal was lodged only in relation to section 19C(1)(c) National Minimum Wage Act and that there was no discretion in relation to the imposition of a financial penalty and that the appellant had not set out any valid grounds of appeal. 3. The appellant was required by the Tribunal to set out the basis on which it was said that the grounds of appeal made out any valid ground of appeal in terms of section 19C(1)(c). The appellant sent an email on 29 August 2025 in response which set out what was said to be four grounds of appeal: that there was discretion on the part of the Tribunal under section 12A Employment Tribunals Act 1996, there was an absence of aggravating features, there were mitigating ci...