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Evergreen Timber Frames Ltd v Harrington (Contract of Employment): EAT 10 Mar 2021

The Employment Tribunal erred in concluding that the parties entered into a contractually binding agreement by which ownership of a car would transfer from the Respondent to the Claimant upon the termination of his employment. Although the Employment Tribunal did not err in deciding that a proposal described as a ‘gift’ was an offer, one … Continue reading Evergreen Timber Frames Ltd v Harrington (Contract of Employment): EAT 10 Mar 2021

Gordon v J and D Pierce (Contracts) Ltd (Contract of Employment : Unfair Dismissal): EAT 12 Jan 2021

The employee complained that he had been constructively dismissed. The Tribunal held that applying the test in Malik v BCCI the implied obligation of trust and confidence had not been breached. While the Respondents had behaved badly in some ways not all the causes of breakdown were to be attributed to them and the employee … Continue reading Gordon v J and D Pierce (Contracts) Ltd (Contract of Employment : Unfair Dismissal): EAT 12 Jan 2021

Clark v Harney Westwood and Riegels (A Firm) and Others (Contract of Employment – Unlawful Deduction From Wages): EAT 21 Dec 2020

The Claimant was employed under a contract with a Cayman Islands firm, HWR. The Contract stated that it was governed by Cayman Islands law and subject to the jurisdiction of the Cayman Islands Courts. In January 2018, she was dismissed with a payment in lieu. She contended that the notice failed to comply with Cayman … Continue reading Clark v Harney Westwood and Riegels (A Firm) and Others (Contract of Employment – Unlawful Deduction From Wages): EAT 21 Dec 2020

Crew Employment Services Camelot v Gould (Practice and Procedure): EAT 15 Jan 2021

The Claimant in the Employment Tribunal, a police officer serving with the Respondent Force, made a number of subject access requests to the Respondent’s Data Access Unit (DAU). One of these, made in 2017, (SAR1) was for all emails sent within the Force ‘with a connection to me’ between 2002 and 2017. The Respondent was … Continue reading Crew Employment Services Camelot v Gould (Practice and Procedure): EAT 15 Jan 2021

Harrison and Anir (T/A Harrison Solway Logistics Ltd) v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 31 Jan 2019

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – Benefits from availability of cars and use of fuel cards – whether Apollo Fuels applies because fair bargain – payments for private use – whether discovery assessments on directors met conditions in s 29 TMA – effect of discovery assessment where enquiry still in train – application of … Continue reading Harrison and Anir (T/A Harrison Solway Logistics Ltd) v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 31 Jan 2019

A v Revenue and Customs (Income Tax – Whether Payment for A Restrictive Undertaking In Connection With The Individual’s Current, Future or Past Employment – Yes): FTTTx 14 Nov 2022

INCOME TAX – section 225 ITEPA 2003 – whether payment for a restrictive undertaking in connection with the individual’s current, future or past employment – yes – section 401 ITEPA 2003 – whether payment to appellant by employer under settlement agreement indirectly in consequence of, or otherwise in connection with, the termination of employment – … Continue reading A v Revenue and Customs (Income Tax – Whether Payment for A Restrictive Undertaking In Connection With The Individual’s Current, Future or Past Employment – Yes): FTTTx 14 Nov 2022

Levy v 34 and Co Ltd (Practice and Prcoedure, Contract of Employment and Unlawful Deduction Wages): EAT 12 Feb 2021

An Employment Tribunal did not err by not considering an uplift under section 38 of the Employment Act 2002 when making an award for an unlawful deduction from wages, where the Respondent did not have notice of the application and where the facts, on further investigation, would not have justified the uplift. Citations: [2021] UKEAT … Continue reading Levy v 34 and Co Ltd (Practice and Prcoedure, Contract of Employment and Unlawful Deduction Wages): EAT 12 Feb 2021

Ostilly v Meridian Global VAT Services (UK) Ltd (Contract of Employment – Implied Term/Variation/Construction of Term): EAT 15 May 2020

CONTRACT OF EMPLOYMENT – Damages for breach of contract UNFAIR DISMISSAL – Constructive dismissal The claimant brought a claim for breach of contract relying on non-payment of a bonus he said was due to him; and for unfair (constructive) dismissal, relying on his resignation in response to a repudiatory breach of his contract of employment. … Continue reading Ostilly v Meridian Global VAT Services (UK) Ltd (Contract of Employment – Implied Term/Variation/Construction of Term): EAT 15 May 2020

East Coast Main Line Company Ltd v Cameron (Contract of Employment): EAT 31 Jan 2020

Two grounds of appeal (numbered 1 and 3) from the Tribunal’s finding, on remission, that the Claimant had been wrongfully dismissed had been permitted to proceed to a full hearing. The EAT allowed both grounds of appeal. In accordance with the principles in Jafri v Lincoln College [2014] EWCA Civ 449, it substituted its own … Continue reading East Coast Main Line Company Ltd v Cameron (Contract of Employment): EAT 31 Jan 2020

Szymusik v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 30 Mar 2020

Income Tax -appeal against closure notices and s 29 TMA assessments: (1) s 15 ITTOIA duties of employment as a diver in UK waters treated as a trade – did s15 take priority over the seafarer’s earnings deduction in section 378 ITEPA ; (2) meaning of ‘seafarer’ in s 378 – did a diver work … Continue reading Szymusik v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 30 Mar 2020

Angard Staffing Solutions Ltd and Another v Kocur and Another (Agency Workers and Contract of Employment): EAT 11 Dec 2020

This appeal is primarily concerned with the scope of the rights conferred on agency workers by and the Agency Workers’ Regulations 2010 (‘the AWR’), which implements the Agency Workers Directive (‘the Directive’) into domestic law. The EAT found that: (1) The right conferred by regulation 13(1) of the AWR (derived from Article 6.1 of the … Continue reading Angard Staffing Solutions Ltd and Another v Kocur and Another (Agency Workers and Contract of Employment): EAT 11 Dec 2020

Patel v Specsavers Optical Group Ltd (Contract of Employment – Whether Established): EAT 13 Sep 2019

JURISDICTIONAL POINTS – Worker, employee or neither PRACTICE AND PROCEDURE – Amendment PRACTICE AND PROCEDURE – Application/claim On the specific grounds of appeal put forward by the Appellant (the Claimant before the ET), the ET had not erred in refusing the application by the Claimant to add a second respondent to the claim when he … Continue reading Patel v Specsavers Optical Group Ltd (Contract of Employment – Whether Established): EAT 13 Sep 2019

Mansfield Vtaran Microsystems Ltd (Contract of Employment – Damages for Breach of Contract : Unfair Dismissal): EAT 14 Sep 2018

CONTRACT OF EMPLOYMENT – Damages for breach of contract UNFAIR DISMISSAL – Constructive dismissal UNFAIR DISMISSAL – Compensation UNFAIR DISMISSAL – Contributory fault UNFAIR DISMISSAL – Polkey deduction The Appellant contended that the Employment Judge made a perverse finding regarding the Appellant’s conduct prior to dismissal (but which the Respondent only discovered after dismissal). The … Continue reading Mansfield Vtaran Microsystems Ltd (Contract of Employment – Damages for Breach of Contract : Unfair Dismissal): EAT 14 Sep 2018

Seye (Chen Children; Employment) France: UTIAC 28 Mar 2013

UTIAC (1) It is clear that income from illegal employment in the host Member State on the part of a parent of a ‘Chen’ child (Case c-200/02 Chen [2004] ECR I-9925) cannot create self-sufficiency for that child (W (China) and X (China) [2006] EWCA Civ 1494).(2) The proposition in MA and Others (EU national: self-sufficiency; … Continue reading Seye (Chen Children; Employment) France: UTIAC 28 Mar 2013

Dasdemir (1972 Rules – Self-Employment) Turkey: UTIAC 26 Feb 2013

UTIAC (1) Self-employed persons were eligible for leave to remain under paragraph 21 of HC 510 if they made an investment in the provision of services of their personal skill provided that they were not engaging in disguised employment or would not have to supplement their business activities by taking employment for which a work … Continue reading Dasdemir (1972 Rules – Self-Employment) Turkey: UTIAC 26 Feb 2013

Working Links (Employment) Ltd v Public and Commercial Services Union: EAT 12 Mar 2013

EAT REDUNDANCY – Collective consultation and information The evidence to support a conclusion that a trade union has been recognised by an employer for collective bargaining purposes within the meaning of section 178 of the Trade Union and Labour Relations (Consolidation) Act 1992 must be clear. The Employment Judge erred in deciding that the Claimant … Continue reading Working Links (Employment) Ltd v Public and Commercial Services Union: EAT 12 Mar 2013

McBride v Employment Appeal Tribunal: SCS 25 Jan 2013

The appellant had been employed by the Police as a fingerprint officer. She was unfairly dismissed after a wrongful accusation. The tribunal ordered that she be reinstated, but on terms which would not result in her attending court as an expert witness. The EAT had concluded that the Tribunal’s decision to order reinstatement was perverse, … Continue reading McBride v Employment Appeal Tribunal: SCS 25 Jan 2013

Clarke v Firecrest Compartmentation Ltd Laverty, Firecrest (NI) Ltd Department for Employment and Learning: NIIT 23 May 2012

NIIT (A) None of the claimant’s claims against Firecrest Compartmentation Ltd (‘Compartmentation’), or against Mr Crawford, or against Mr Laverty, is well-founded. Accordingly, all of those claims, against all of those respondents, are dismissed. (B) The claimant’s claim against NI in respect of holiday pay is well-founded and it is ordered that NI shall pay … Continue reading Clarke v Firecrest Compartmentation Ltd Laverty, Firecrest (NI) Ltd Department for Employment and Learning: NIIT 23 May 2012

Jordan v Firecrest NI Ltd Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 11 May 2012

NIIT (A) None of the claimant’s claims against Firecrest Compartmentation Ltd (‘Compartmentation’) is well-founded. Accordingly, all of those claims are dismissed. (B) The claimant’s claim against Firecrest NI Ltd (‘NI’) in respect of wages is well-founded and it is ordered that NI shall pay to the claimant the sum of andpound;1,350 in respect of wages. … Continue reading Jordan v Firecrest NI Ltd Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 11 May 2012

Murray v Firecrest Ni Ltd Department for Employment and Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 23 May 2012

NIIT In these proceedings, the claimant made a claim against Compartmentation and against NI, in respect of a redundancy payment. He also sought a declaration, pursuant to Article 205 of the Employment Rights (NI) Order 1996 (‘the 1996 Order’), that Compartmentation or NI had become liable to make a redundancy payment to him in March … Continue reading Murray v Firecrest Ni Ltd Department for Employment and Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 23 May 2012

Taggart v Firecrest Ni Ltd Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 2 May 2012

NIIT (A) None of the claimant’s claims against Firecrest Compartmentation Ltd (‘Compartmentation’) is well-founded. Accordingly, all of those claims are dismissed. (B) The claimant’s claim against Firecrest NI Ltd (‘NI’) in respect of wages is well-founded and it is ordered that NI should pay to the claimant the sum of andpound;1,702 in respect of wages. … Continue reading Taggart v Firecrest Ni Ltd Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 2 May 2012

Taggart v Firecrest Ni Ltd Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 11 May 2012

NIIT (A) None of the claimant’s claims against Firecrest Compartmentation Ltd (‘Compartmentation’) is well-founded. Accordingly, all of those claims are dismissed. (B) The claimant’s claim against Firecrest NI Ltd (‘NI’) in respect of wages is well-founded and it is ordered that NI shall pay to the claimant the sum of andpound;1,404 in respect of wages. … Continue reading Taggart v Firecrest Ni Ltd Firecrest Compartmentation Ltd Department for Employment and Learning: NIIT 11 May 2012

Apelogun-Gabriels v Employment Appeal Tribunal: CA 17 Jul 2001

Applications for permission to appeal – rejection of claims for race discrimination Citations: [2001] EWCA Civ 1190 Links: Bailii Jurisdiction: England and Wales Cited by: See Also – London Borough of Lambeth and Another v Apelogun-Gabriels CA 22-Nov-2001 . . Lists of cited by and citing cases may be incomplete. Employment Updated: 03 November 2022; … Continue reading Apelogun-Gabriels v Employment Appeal Tribunal: CA 17 Jul 2001

Mann and Others v Secretary of State for Employment: CA 30 Sep 1996

LMA An Industrial tribunal does not have the jurisdiction to entertain Francovich state liability for damages actions – these must be heard by the ordinary courts. Citations: [1997] IRLR 21, [1996] EWCA Civ 617 Jurisdiction: England and Wales Cited by: Appeal from – Mann and others v Secretary of State for Employment HL 8-Jul-1999 When … Continue reading Mann and Others v Secretary of State for Employment: CA 30 Sep 1996

Trustees of The Paul Hogarth Life Interest Trust 2008 v Revenue and Customs (Income Tax/Corporation Tax : Employment Income) (Amended): FTTTx 20 Sep 2018

INCOME TAX – penalties for failure to deliver return by due date – whether trustees of an IIP trust mandating all income to life tenant and with no chargeable gains can be served with a notice to file under s 8A TMA: held no, so penalties not valid – if wrong, whether reasonable excuse or … Continue reading Trustees of The Paul Hogarth Life Interest Trust 2008 v Revenue and Customs (Income Tax/Corporation Tax : Employment Income) (Amended): FTTTx 20 Sep 2018

Cawdron v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 30 Jul 2019

INCOME TAX – whether clinical commissioning group contract appointing GP Elected Member was made with the Appellant or a related company – the Appellant – whether contract was for the services of the Appellant or to compensate company – for the services of the Appellant – whether payments made under that contract, on the instruction … Continue reading Cawdron v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 30 Jul 2019

Kickabout Productions Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 25 Jun 2019

INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – Regulation 6 NIC Regulations – personal service company -whether contract of employment would exist if services supplied directly to client – no – appeal allowed Citations: [2019] UKFTT 415 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.641246

Steele v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 12 Sep 2018

INCOME TAX – penalties for late delivery of income tax returns – whether (a) failure to notify chargeability, (b) failure to register for self-assessment even though a director and (c) failure to notify HMRC of change of address disqualify appellant from having a reasonable excuse for the failure. Citations: [2018] UKFTT 547 (TC) Links: Bailii … Continue reading Steele v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 12 Sep 2018

Talkative Ltd v Revenue and Customs (Employment Related Securities – Section 421JC of Income Tax): FTTTx 31 May 2019

EMPLOYMENT RELATED SECURITIES – Section 421JC of Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’) – fixed penalties for failure to file an ERS return on time – ignorance of requirement to file – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 344 (TC) Links: Bailii Jurisdiction: England … Continue reading Talkative Ltd v Revenue and Customs (Employment Related Securities – Section 421JC of Income Tax): FTTTx 31 May 2019

Hull City Tigers v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 22 Mar 2019

INCOME TAX – earnings – Income Tax (Employment and Pensions) Act 2003 – premier league footballer – image rights agreement – whether payments viewed realistically were earnings – appeal dismissed Citations: [2019] UKFTT 227 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 22 October 2022; Ref: scu.635757

Regina v Secretary of State for Education and Employment and Another Ex Parte Morris and Others: QBD 15 Dec 1995

There was no need for consultation before a school can be closed as a failing school. Simon Brown LJ emphasised the need to avoid a mechanistic approach to the requirements of consultation. Judges: Simon Brown LJ Citations: Times 15-Dec-1995, [1996] ELR 162 Statutes: Education Act 1993 Part V Jurisdiction: England and Wales Cited by: Cited … Continue reading Regina v Secretary of State for Education and Employment and Another Ex Parte Morris and Others: QBD 15 Dec 1995

Matthews, Regina (on the Application of) v Employment Tribunal: Admn 6 Dec 2004

The applicants sought to challenge the practice of employment tribunals not to record their proceedings. They wished to allege perjury by a witness but had found that no prosecution would flow without a record. Held: the application for judicial review was unarguable and failed. ‘Article 6 requires that the claimant should have had a full … Continue reading Matthews, Regina (on the Application of) v Employment Tribunal: Admn 6 Dec 2004

Murray v Firecrest Compartmentation Ltd Firecrest (NI) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

NIIT (A) The claimant’s redundancy payment claim against Firecrest Compartmentation Ltd is not well-founded and accordingly it is dismissed. (B) I am satisfied that the claimant is entitled to a redundancy payment of andpound;2,220 from Firecrest (NI) Ltd. (C) Pursuant to Article 205 of the Employment Rights (Northern Ireland) Order 1996 (‘the 1996 Order’), I … Continue reading Murray v Firecrest Compartmentation Ltd Firecrest (NI) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

Taggart v Firecrest Compartmentation Ltd Firecrest (NI) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

NIIT (A) The claimant’s redundancy payment claim against Firecrest Compartmentation Ltd is not well-founded and accordingly it is dismissed. (B) I am satisfied that the claimant is entitled to a redundancy payment of andpound;4,625 from Firecrest (NI) Ltd. (C) Pursuant to Article 205 of the Employment Rights (Northern Ireland) Order 1996 (‘the 1996 Order’), I … Continue reading Taggart v Firecrest Compartmentation Ltd Firecrest (NI) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

Jordan v Firecrest Compartmentation Ltd Firecrest (NI) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

NIIT (A) The claimant’s redundancy payment claim against Firecrest Compartmentation Ltd is not well-founded and accordingly it is dismissed. (B) I am satisfied that the claimant is entitled to a redundancy payment of andpound;3,188 from Firecrest (NI) Ltd. (C) Pursuant to Article 205 of the Employment Rights (Northern Ireland) Order 1996 (‘the 1996 Order’), I … Continue reading Jordan v Firecrest Compartmentation Ltd Firecrest (NI) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

Laverty v Firecrest Compartmentation Ltd Department for Employment and Learning, Firecrest NI Ltd: NIIT 19 Oct 2011

NIIT (A) The claims against Firecrest Compartmentation Ltd and against Firecrest NI Ltd are not well-founded and accordingly each of those claims is dismissed. (B) The respondent Department (‘the Department’) is not liable to make a payment to the claimant in respect of redundancy pursuant to Article 201 of the Employment Rights (Northern Ireland) Order … Continue reading Laverty v Firecrest Compartmentation Ltd Department for Employment and Learning, Firecrest NI Ltd: NIIT 19 Oct 2011

Catney v Firecrest Compartmentation Ltd Firecrest (Ni) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

NIIT (A) The claimant’s redundancy payment claim against Firecrest Compartmentation Ltd is not well-founded and accordingly it is dismissed. (B) I am satisfied that the claimant is entitled to a redundancy payment of andpound;1,665 from Firecrest (NI) Ltd. (C) Pursuant to Article 205 of the Employment Rights (Northern Ireland) Order 1996 (‘the 1996 Order’), I … Continue reading Catney v Firecrest Compartmentation Ltd Firecrest (Ni) Ltd Department for Employment and Learning: NIIT 7 Oct 2011

Department for Employment and Learning v Davies and Davies: NIIT 14 Jun 2011

NIIT The unanimous decision of the tribunal is that the applications for Prohibition Orders against both respondents under Article 5A of the Employment (Miscellaneous Provisions) (Northern Ireland) Order 1981 are granted in the terms set out at Paragraph 1. Citations: [2011] NIIT 00561 – 11IT Links: Bailii Statutes: Employment (Miscellaneous Provisions) (Northern Ireland) Order 1981 … Continue reading Department for Employment and Learning v Davies and Davies: NIIT 14 Jun 2011

Reed Employment Ltd v Revenue and Customs: FTTTx 24 Mar 2011

FTTTX Value added tax (VAT) – whether supplies by an employment bureau in respect of temporary workers were of introductory services or supplies of staff – consideration for such supplies – jurisdiction of tribunal to determine nature of a claim and whether a later demand was an amendment of an earlier claim – whether HMRC … Continue reading Reed Employment Ltd v Revenue and Customs: FTTTx 24 Mar 2011

Regina v Secretary of State for Education and Employment ex parte Parkes, Neubert and Begbie: Admn 19 Feb 1999

The claimants sought leave to bring a judicial review to oblige the respondent to continue financial support for their schooling, saying the respondent had written to make this promise. Held: The applicants had an arguable case, and the review should continue. Judges: Moses J Citations: [1999] EWHC Admin 158 Statutes: Education (Schools) Act 1997 22(b) … Continue reading Regina v Secretary of State for Education and Employment ex parte Parkes, Neubert and Begbie: Admn 19 Feb 1999

Samba Diouf v Minister of Labour, Employment and Immigration: ECJ 1 Mar 2011

ECJ (Area of Freedom, Security and Justice) Request by a citizen of a country seeking refugee status – Rejection of this request, as part of a national process accelerated in the absence of reasons justifying the granting of international protection – No appeal against the decision to submit the request for an expedited procedure – … Continue reading Samba Diouf v Minister of Labour, Employment and Immigration: ECJ 1 Mar 2011