Linda Seaton v HMRC [2011] UKUT 297 (TCC) (21 July 2011)
STATUTORY SICK PAY – Employer’s liability – Qualifying conditions – Period of entitlement – Whether period of entitlement during which no earnings were paid to employee deprives employee of right to statutory sick pay – Whether employee’s normal weekly earnings less than lower earnings limit then in force – Definition of "normal weekly earnings" – Social Security Contributions and Benefits Act 1992 s153 and Sch 11 para 2(c) – Appeal allowed.
