PRACTICE AND PROCEDURE
There was no error of law by the Employment Tribunal in proceeding with the grossing up exercise for tax purposes, on the basis of the schedules provided by both parties, which set out the position under UK tax law only. The Respondents had only themselves to blame for failing to produce the necessary material that would have enabled the Employment Tribunal to determine the questions raised under the Double Tax Convention with the USA, and whether they made a difference to the calculation of the tax due.
There is a strong public interest in the finality of litigation, and this principle applies even in a case decided on a basis of law that may prove to be wrong.
Citations:
[2017] UKEAT 0229 – 16 – 2707
Links:
Jurisdiction:
England and Wales
Employment
Updated: 02 April 2022; Ref: scu.601891