Revenue and Customs Commissioners v Annabel's (Berkeley Square) Ltd [2009] EWCA Civ 361 is a UK labour law case regarding the treatment of tips under the National Minimum Wage Act 1998.

[1] Workers at a club named Annabel's on Berkeley Square, in London's Mayfair, as well as George (Mount Street) Ltd and Harry's Bar Ltd had a "troncmaster" in charge of tips.

It argued that the tronc system did not count under the National Minimum Wage Regulations 1999 (NMWR 1999) r. 30(a) as "money payments paid by the employer to the worker".

Rimer LJ upheld the EAT, and preferred HMRC's arguments, holding that the tips were not part of the pay and the restaurants were in breach of the National Minimum Wage Act 1998.

[2] 34 It is an irresistible inference that the employers' purpose behind the establishment of the troncmaster arrangements was (at least in part) to take advantage of the exemption from national insurance contributions in respect of gratuities.