ACAS Early Conciliation

The EAT held that if ACAS issues a second early conciliation certificate in respect of the same matter, this does not extend the time for making a claim (HMRC v Garau).

HMRC argued that the second certificate was unnecessary and had no effect on the running of time for limitation purposes. They argued that the limitation period therefore expired in the normal way because the first early conciliation certificate did not affect the running of the primary limitation period, since it was issued before limitation had started to run at all.

The EAT agreed, holding that only one certificate was required and a second certificate was unnecessary and did not assist the Claimant.

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