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The court gave guidance on how an airline pilot whose earnings were in part obtained from services overseas should be taxed. The calculation should be made by calculating a ratio of earning days within the UK to those outside with a denominator of 365. Earnings for days when he was not working could not be … Continue reading Leonard v Blanchard (Inspector of Taxes): CA 16 Feb 1993
EAT Unlawful Deduction from Wages Judges: Maurice Kay J Citations: EAT/1287/99, [2000] UKEAT 1287 – 99 – 2007, [2000] IRLR 760 Links: EAT, Bailii Statutes: Apportionment Act 1870 2 Jurisdiction: England and Wales Employment Updated: 09 August 2022; Ref: scu.265455
The teacher appellants challenged the quantification of deductions from their salaries after engaging in lawful strike days. Held: The appeal as allowed. The correct approach under section 2 to a case like this, where the contract is an annual contract, is to hold that the salary must be apportioned on a calendar day basis over … Continue reading Hartley and Others v King Edward VI College: SC 24 May 2017
Enforcement of confidentiality clause in contract of employment on termination. Judges: N Strauss J Citations: [2002] EWHC 3116 (Ch), [2003] BCC 858, [2003] 2 BCLC 1, [2003] IRLR 769 Links: Bailii Statutes: Apportionment Act 1870 Jurisdiction: England and Wales Citing: Cited – Bell v Lever Brothers Ltd HL 15-Dec-1931 Contract – Mutual Mistake TestBell was … Continue reading Item Software (UK) Ltd v Fassihi and Others: ChD 5 Dec 2002
The claimant was a full time teacher at a sixth form college who went on strike. He participated in two days of industrial action. He argued that the College acted unlawfully in deducting 1/260 of his salary rather than 1/365 for each day on strike. The employer looking at the teacher’s working year, deducted 1/260. … Continue reading Amey v Peter Symonds College: QBD 2013
When calculating the entitlement to holiday pay the apportionment had to be made on the number of working days in a year, not on the number of days in a year. The regulations required this interpretation rather than that under the Act. A consequence of using the full year might well be to apply an … Continue reading Leisure Leagues UK Ltd v Maconnachie: EAT 14 Mar 2002
The 1870 Act applied where an employee’s contract was terminated in the course of a period at the end of which payment would be made. Scott J said: ‘Mr Goudie submitted that the real question was whether a teacher was entitled to be paid for the period of 35 minutes that he or she had … Continue reading Sim v Rotherham Metropolitan Borough Council: 1981
There was no right of reimbursement under the 1870 Act of rent paid in advance even where the reddendum also included the words ‘proportionately for any part of a year’. Citations: (1988) 58 P and CR 346, [1989] 1 EGLR 90 Statutes: Apportionment Act 1870 Jurisdiction: England and Wales Cited by: Cited – Marks and … Continue reading Capital and City Holdings Ltd v Dean Warburg Ltd: CA 1988
B had granted to L a sublease of premises where the rent was payable quarterly in advance. He fell into arrears with his rent and the landlord served on L a notice under the Law of Distress Amendment Act 1908 section 6 with the result that L became became liable to pay to B’s landlords … Continue reading Hildebrand v Lewis: CA 1941
A mining lease provided that the rent was payable half-yearly in arrears. Rent became payable after presentation of the winding-up petition and a winding-up order was made after the rent became payable. The lease was subject to a proviso for re-entry. The landlords sought leave to destrain submitting that: ‘the entire rent which became due … Continue reading In re Silkstone and Dodworth Coal and Iron Co: ChD 1881
The plaintiff had let and the defendant had taken a tenancy of premises at a rent payable quarterly in advance. The tenancy agreement had provided that if rent should be in arrears for 14 days the plaintiff could regain possession by re-entry. A quarter’s rent became in arrears. The plaintiff gave notice and re-entered. The … Continue reading Ellis v Rowbotham: CA 1900
A receiver of a companies assets, who employed former staff of the company, beyond an initial period of 14 days, becomes personally responsible for their employment contracts, and consequently becomes liable for making redundancy payments. The 1870 Act could be used to determine arrears of salary attributable to the period prior to the administrators’ appointment.Lord … Continue reading Powdrill and Another v Watson and Another: HL 23 Mar 1995
The tenant surrendered the lease, but the date of surrender fell between two rent days. He sought credit for the rent due for the remainder of that rent period, arguing that there was an implied term enabling him to recover the rent for the broken period. Held: In the absence of an explicit incorporation of … Continue reading William Hill (Football) Limited v Willen Key and Hardware Limited: 1964
In the absence of some custom as to the method of payment a Director’s salary would not be payable until the years service was completed, which necessarily would require that it be paid outside the period of the year in which it was earned Citations: [1901] 1 QB 613 Statutes: Apportionment Act 1870 Jurisdiction: England … Continue reading Inman v Ackroyd: 1901
A company director sought payment of his directors fees of andpound;150 per annum where during the course of the year he had ceased to be a director. There was no allegation of impropriety on his part. The company’s articles provided that the directors should be entitled to fees of a certain amount per annum. The … Continue reading Moriarty v Regent’s Garage and Engineering Co Ltd: KBD 1921
By a will made before the 1870 Act, but amended by a codicil after the Act commenced to the use of his wife with remainders over. After her death having inherited the property, the parties disputed the apportionment of the rents. Held: The rents were to be apportioned under the 1870 Act. The court noted … Continue reading Capron v Capron: 1874
(Irish Court of Common Pleas) The holder of a public office as Clerk of the Crown was entitled to be paid half yearly. During the course of a half year the plaintiff, Treacy, had resigned from that office. At the end of the half year the salary for the whole half year was paid to … Continue reading Treacy v Corcoran: 1874
Whilst the point was obiter in this case: ‘ . . it seems to me that there is no decision binding on the Court of Appeal as to whether directors’ fees are salary within the Apportionment Act in the case where the agreement . . is simply for payment of so much per year. I … Continue reading Moriarty v Regent’s Garage and Engineering Co Ltd: CA 2 Jan 1921
The claimant teachers had been involved in a day’s strike action They objected that the employer had deducted 1/260 and not 1/365 of their annual salary. Held: Section 2 of the 1870 Act did apply to a teacher’s contract, and the employee’s appeal failed. Elias, Tomlinson, Sales LJJ [2015] EWCA Civ 455, [2015] WLR(D) 216, … Continue reading Hartley and Others v King Edward VI College: CA 14 May 2015
The first defendant (F) had been employed by a company involved in a distribution agreement. He had sought to set up a competing arrangement whilst a director of the claimant, and diverted a contract to his new company. Held: A company director has additional, fiduciary duties over and above those of an employee. The duties … Continue reading Fassihim, Liddiardrams, International Ltd, Isograph Ltd v Item Software (UK) Ltd: CA 30 Sep 2004
The defendant tenant said that it had exercised a break clause in the lease held of the claimant. The claimant said the break notice was ineffective because the defendant was in breach of the lease, not having paid an iinsurance service charge, and . .
The claimant advanced funds to the respondent for him to invest in a bank of which the claimant had insider knowledge. In fact the defendant did not invest the funds, the knowledge was incorrect. The defendant however did not return the sums advanced, saying he need not return it because the contract was for an … Continue reading Patel v Mirza: SC 20 Jul 2016
The Court considered whether, on exercising a break clause in a lease, the tenant was entitled to recover rent paid in advance. Held: The appeal failed. The Court of Appeal had imposed what was established law. The test for whether a clause might be implied in a contract is: ‘that it is necessary for business … Continue reading Marks and Spencer Plc v BNP Paribas Securities Services Trust Company (Jersey) Ltd and Another: SC 2 Dec 2015