Commissioners for Revenue and Customs v Annabel’s (Berkeley Square) Ltd and Others
Court of Appeal
“Restaurant employers were not entitled to use discretionary tips, gratuities and service charges paid by customers to waiters and bar staff by card or cheque made out to the employer and subsequently transmitted to the workers by a tronc system to top up the pay of their employees to the national minimum wage.”
The Times, 13th May 2009
Source: www.timesonline.co.uk
