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Reed Employment Plc and Others v Revenue and Customs: FTTTx 6 Jan 2012

INCOME TAX – and NATIONAL INSURANCE CONTRIBUTIONS – dispensations within ITEPA s 65 – allowances for travel and subsistence costs – character of allowances – found to be Chapter 1 earnings – whether recipients had permanent or temporary workplaces – permanent – travel costs ordinary commuting expenses and not deductible – whether allowances within dispensations … Continue reading Reed Employment Plc and Others v Revenue and Customs: FTTTx 6 Jan 2012

McMeechan v Secretary of State for Employment: CA 11 Dec 1996

The respondent as a temporary worker was entitled to be treated as an employee of an agency within the contract governing the particular engagement where money was due when the agency went into liquidation. He was therefore able to claim against the respondent as such on that insolvency. A temporary worker might be an employee … Continue reading McMeechan v Secretary of State for Employment: CA 11 Dec 1996

Secretary of State for Employment v Spence: CA 1986

The employers went into receivership in November 1983. A number of the employees were made redundant but the receiver hoped to carry on with the remaining workforce until February. However, a major customer threatened to withdraw its custom unless the undertaking had been sold as a going concern by 24 November. Negotiations for a sale … Continue reading Secretary of State for Employment v Spence: CA 1986

Department for Employment and Learning (Decision Notice): ICO 22 Jan 2014

The complainant has requested information from the Department for Employment and Learning (DEL) in relation to employees dismissed by DEL under the Northern Ireland Civil Service Dignity at Work policy. DEL provided the complainant with some information in response to her request, however it refused to disclose the remainder, citing section 40(2) of FOIA by … Continue reading Department for Employment and Learning (Decision Notice): ICO 22 Jan 2014

Raymond Franks v Reuters Limited, First Resort Employment Limited: CA 10 Apr 2003

The appellant challenged the decision that he had not been an employee of the respondent. He had worked for them first through an agency, and come to be closer to them, but was still not paid sick pay. He complained that the tribunal had decided he was not an employee without first listening to the … Continue reading Raymond Franks v Reuters Limited, First Resort Employment Limited: CA 10 Apr 2003

RLS Employment Ltd v Revenue and Customs: VDT 27 Oct 2005

VAT – SECURITY – REQUIREMENT FOR – director of Appellant previously involved in several companies which failed owing VAT – deterioration in payment record of Appellant – cheques in payment of VAT dishonoured – requirement for four month’s security on footing of monthly VAT returns found to be reasonable – appeal dismissed Citations: [2005] UKVAT … Continue reading RLS Employment Ltd v Revenue and Customs: VDT 27 Oct 2005

Secretary of State for Business, Innovation and Skills v Knight (Contract of Employment): UTAA 9 May 2014

UTAA CONTRACT OF EMPLOYMENT The Claimant claimed from the Insolvency Service the redundancy payment which her company, of which she was the Managing Director and sole shareholder, had not paid to her. The Tribunal found that she was an employee of the company when it ceased trading, as insolvent. The Claimant had not been paid … Continue reading Secretary of State for Business, Innovation and Skills v Knight (Contract of Employment): UTAA 9 May 2014

Helen Percy v An Order and Judgment of the Employment Appeal Tribunal Dated 22 March 1999: SCS 20 Mar 2001

Mrs Percy was a minister in the church. She appealed rejection of her claim for unfair dismissal and sex discrimination. Held: the court considered whether Ms Percy was employed by the Board of National Mission in terms of a ‘contract personally to execute any work or labour’. After reviewing the authorities the Lord President enunciated … Continue reading Helen Percy v An Order and Judgment of the Employment Appeal Tribunal Dated 22 March 1999: SCS 20 Mar 2001

Leisure Employment Services Ltd v Revenue and Customs: CA 16 Feb 2007

The company appealed a finding that it had been paying workers at less than the minimum hourly rate. Its workers resided at their places of work, and deductions were made toward the cost of providing accomodation etc. The company claimed that the charge for heating fell within its provision of accomodation. Held: It was a … Continue reading Leisure Employment Services Ltd v Revenue and Customs: CA 16 Feb 2007

ER and others (EU National; Self-Sufficiency; Illegal Employment) Ireland: IAT 18 Dec 2006

IAT An EU (EEA) national child cannot establish a right of residence based upon self-sufficiency where the resources relied upon are derived from a parent’s employment or self-employed when there is no lawful basis for that parent’s residence or employment (or self-employment) in the UK. Consequently, the parent/carer can derive no right of residence under … Continue reading ER and others (EU National; Self-Sufficiency; Illegal Employment) Ireland: IAT 18 Dec 2006

MA and others (EU National; Self-Sufficiency; Lawful Employment) Bangladesh: IAT 8 Dec 2006

IAT An EU (EEA) national child cannot rely upon income derived from a parent lawfully working in the UK during a period of limited leave restricted to a specific purpose or who is on temporary admission and not prohibited from working in order to establish a right of residence based upon ‘self-sufficiency’. Consequently, the parent/carer … Continue reading MA and others (EU National; Self-Sufficiency; Lawful Employment) Bangladesh: IAT 8 Dec 2006

Bignell (T/A Just Employment (A Firm)) v Just Employment Law Ltd: ChD 2 Oct 2007

A solicitor practising under the business name Just Employment, seeks damages including additional damages, wide ranging injunctions and other relief for registered trade mark infringement and passing off. Citations: [2007] EWHC 2203 (Ch) Links: Bailii Jurisdiction: England and Wales Intellectual Property Updated: 08 July 2022; Ref: scu.259799

Grand UK Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 25 Feb 2016

Income Tax -PAYE – National Insurance – best judgment – hotel space occupied by seven different companies- employees working for different companies – which entities are ’employer’ for PAYE and NI purposes – careless behaviour – penalties – held – HMRC’s allocation reasonable other than for 2005 -7 tax years- lack of trade does not … Continue reading Grand UK Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 25 Feb 2016

Commissioners of Revenue and Customs v Leisure Employment Services Limited: EAT 28 Mar 2006

The defendant employed seasonal workers. They deducted from their salaries before payment, fees for accomodation provided. Held: The deductions reduced the payments below the national minimum wage and were unlawful.Elis J said: ‘I take the purpose here to be specifically the elimination of payment by benefits in kind and a desire to ensure that workers … Continue reading Commissioners of Revenue and Customs v Leisure Employment Services Limited: EAT 28 Mar 2006

McMeechan v Secretary of State for Employment and Another: EAT 23 Nov 1994

The applicant was a temporary worker on the books of an employment agency, which went into insolvent liquidation. He claimed that he had a contract of service with the agency. That formed the basis of his application to the Secretary of State under the relevant employment protection legislation for payment of money owing to him … Continue reading McMeechan v Secretary of State for Employment and Another: EAT 23 Nov 1994

Ewane v Department for Education and Employment: EAT 19 Dec 1997

Citations: [1997] UKEAT 1447 – 96 – 1912 Links: Bailii Citing: Cited – Owusu v London Fire and Civil Defence Authority EAT 1-Mar-1995 The employee complained of his employer’s repeated failure to regrade him, and alleged discrimination. The employer said his claim was out of time. Held: Mummery J made the distinction between single acts … Continue reading Ewane v Department for Education and Employment: EAT 19 Dec 1997

County Personnel (Employment Agency) v Pulver (Alan R) and Co: CA 1987

The parties were negotiating for an under-lease. The lease provided for rent to increase along with rent reviews under the head lease. The solicitors failed to ascertain the rent under the head lease, to advise his client to have the property valued, or to explain the unusual clause. The rent was reviewd to an uneconomic … Continue reading County Personnel (Employment Agency) v Pulver (Alan R) and Co: CA 1987

County Personnel (Employment Agency) Ltd v Alan R Pulver and Co (a Firm): CA 1987

The claimant sought damages after his negligent solicitors had saddled him with a ruinous underlease. They had had to buy themselves out of the lease. The court considered the date at which damages were to be calculated. Held: The starting point is to calculate the damages as at th edate of the breach.Bingham LJ said: … Continue reading County Personnel (Employment Agency) Ltd v Alan R Pulver and Co (a Firm): CA 1987

Gridquest Ltd T/A Select Employment, Piper Group Plc, XR Associates Ltd v K A Blackburn etc: CA 23 Jul 2002

The employer and employees disagreed about whether an element of holiday pay had been included in the rate of pay. Held: There had to be an explicit agreement between the parties before this could happen. It was not for one side unilaterally to impose its own understanding of the contract. The regulations referred to ‘contractual’ … Continue reading Gridquest Ltd T/A Select Employment, Piper Group Plc, XR Associates Ltd v K A Blackburn etc: CA 23 Jul 2002

Regina v Secretary of the Central Office of the Employment Tribunals (England and Wales), ex parte Public Concern at Work: QBD 9 May 2000

The Central Office of Tribunals must record the particulars of Employment Tribunal decisions. It has in the past recorded the existence of the application but no details. The court held that the register must include details of the parties, the particulars of the allegations made, and the full text of the decision where recorded. The … Continue reading Regina v Secretary of the Central Office of the Employment Tribunals (England and Wales), ex parte Public Concern at Work: QBD 9 May 2000

Taylor v Against an Order and Judgment of the Employment Appeal Tribunal: SCS 18 Dec 1998

The claimant prison officer had continued beyond the normal retirement age, but subject to a discretion and review. The service changed its retirement policy. He now challenged the requirement that he retire. Judges: Caplan L Citations: [1998] ScotCS 103, [1999] SCLR 263, [1999] IRLR 362 Links: Bailii Citing: Cited – Wandsworth London Borough Council v … Continue reading Taylor v Against an Order and Judgment of the Employment Appeal Tribunal: SCS 18 Dec 1998

Regina v Secretary of State For Employment Ex Parte Seymour-Smith and Another (No 2): HL 17 Feb 2000

Although fewer men were affected by the two year qualifying period before becoming entitled not to be dismissed unfairly, the difference was objectively justified by the need to encourage employers to take staff on, and was not directly derived from any discriminatory reason. It was not a breach of the Directive. Lord Nicholls said: ‘The … Continue reading Regina v Secretary of State For Employment Ex Parte Seymour-Smith and Another (No 2): HL 17 Feb 2000

Regina v Secretary of State for Employment, ex parte Seymour Smith (1): HL 13 Mar 1997

The House referred to the European Court the question of whether the extension of the minimum period of employment before employment rights were acquired, was discriminatory. Citations: Times 14-Mar-1997, [1997] UKHL 11, [1997] 2 All ER 273, [1997] 1 WLR 473, [1997] ICR 371, [1997] IRLR 315 Links: House of Lords, Bailii Jurisdiction: England and … Continue reading Regina v Secretary of State for Employment, ex parte Seymour Smith (1): HL 13 Mar 1997

Regina v Secretary of State for Education and Employment ex parte Liverpool Hope University College: CA 15 Mar 2001

The college sought judicial review of regulations which precluded it from using in its title the name ‘university’ pending a appropriate order made in the Privy Council. The two name changes within a short period would cause great loss. The conditions which would have allowed non-interruption were impossible to meet. Reference was made to parliamentary … Continue reading Regina v Secretary of State for Education and Employment ex parte Liverpool Hope University College: CA 15 Mar 2001

Regina v Secretary of State for Education and Employment, Ex Parte Amraf Training Plc: QBD 17 Oct 2000

Although the department had registered a course for an eighty per cent subsidy for trainees, in the absence of knowledge of what fees would be charged, it remained open to the department later to withdraw that recognition when the amounts payable appeared not to represent value for money, and even though students had been accepted … Continue reading Regina v Secretary of State for Education and Employment, Ex Parte Amraf Training Plc: QBD 17 Oct 2000

Regina v Department for Education and Employment ex parte Begbie: Admn 12 Jul 1999

The claimant had been given an assisted place. The support was withdrawn and she sought to hold the respondent to his promise to continue support after the scheme had ended for those already receiving help. Judges: Maurice Kay J Citations: [1999] EWHC Admin 669 Links: Bailii Statutes: Education (Schools) Act 1997 Citing: See Also – … Continue reading Regina v Department for Education and Employment ex parte Begbie: Admn 12 Jul 1999

Access Employment Law Ltd v Revenue and Customs: FTTTx 15 Jan 2014

FTTTx DEFAULT SURCHARGE – appeal against all surcharges from 06/06 to 12/12 on basis that appellant could only pay by instalments due to difficulties from clients’ late payments. – lack of funds was not a reasonable excuse – appeal dismissed. Citations: [2014] UKFTT 84 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 22 May … Continue reading Access Employment Law Ltd v Revenue and Customs: FTTTx 15 Jan 2014

Regina v Secretary of State for Employment, Ex Parte Seymour-Smith and Another: QBD 1995

(Divisional and Court of appeal) The claimants sought judicial review of a condition requiring an employee to have had two years of continuous employment before becoming eligible to make a claim for unfair dismissal. This condition was neutrally expressed and all employees, regardless of age, had to satisfy it in order to qualify to bring … Continue reading Regina v Secretary of State for Employment, Ex Parte Seymour-Smith and Another: QBD 1995

Regina v Secretary of State for Education and Employment and Another, Ex Parte McNally: CA 12 Mar 2001

Where the representative of the chief education officer of the local authority had acted in disciplinary proceedings against a teacher, it would be contrary to natural justice for him to exercise his statutory power to retire with the committee who were to deliberate on the outcome of the hearing. The panel had the right to … Continue reading Regina v Secretary of State for Education and Employment and Another, Ex Parte McNally: CA 12 Mar 2001

Mann and others v Secretary of State for Employment: HL 8 Jul 1999

When acting effectively as a guarantor of a company’s obligations to its employees upon insolvency in paying unpaid wages, the Secretary of State for Employment was entitled to set off against those payments, payments made by way of compensation by administrative receivers by way of a protective award for employment entitlements. European Directives did not … Continue reading Mann and others v Secretary of State for Employment: HL 8 Jul 1999

Regina v Secretary of State Employment, ex parte Equal Opportunities Commission and Another: CA 1993

Citations: [1993] 1 WLR 872, [1993] ICR 251 Jurisdiction: England and Wales Cited by: Appeal from – Regina v Secretary of State Employment, ex parte Equal Opportunities Commission and Another HL 4-Mar-1994 The Equal Opportunities Commission sought judicial review to test whether English employment law was in breach of EC law where threshold conditionsions for … Continue reading Regina v Secretary of State Employment, ex parte Equal Opportunities Commission and Another: CA 1993

Regina v Regional Office of the Employment Tribunals (London North), Ex p Sojorin (unreported): CA 21 Feb 2000

The Employment Appeal Tribunal is immune from judicial review. Judges: Sedley LJ Citations: Unreported, 21 February 2000 Jurisdiction: England and Wales Cited by: Cited – Cart v The Upper Tribunal SC 21-Jun-2011 Limitations to Judicial Reviw of Upper Tribunal Three claimants sought to challenge decisions of various Upper Tribunals by way of judicial review. In … Continue reading Regina v Regional Office of the Employment Tribunals (London North), Ex p Sojorin (unreported): CA 21 Feb 2000

Armagh District Council v Fair Employment Agency: CANI 1983

The court considered an allegation of discrimination made as to the appointment of a wages clerk by a district council. Held: Lord Lowry said: ‘It must not be forgotten that when the Act uses the word ‘discrimination or ‘discriminate’ it is referring to an employer who makes a choice between one candidate and another on … Continue reading Armagh District Council v Fair Employment Agency: CANI 1983

Jones v Department of Employment: CA 1989

The claimant said the respondent adjudication officer had been negligent in assessing and rejecting his claim for benefits, which had later been allowed on appeal. The officer claimed he was exercising a judicial office and was immune from action. He appealed refusal of his strike out claim, and added that he had no duty of … Continue reading Jones v Department of Employment: CA 1989

Regina v Secretary of State for Education and Employment ex parte Amraf Training plc: CA 28 Jun 2001

On a complaint in public law, if a party wishes to raise allegations of victimisation in the nature of malice, ill will, or undisclosed ulterior motive, in the course of proceedings, these matters had to be raised clearly and explicitly. It was inappropriate to raise such issues clearly only on appeal. Here the judge could … Continue reading Regina v Secretary of State for Education and Employment ex parte Amraf Training plc: CA 28 Jun 2001

Regina v Secretary of State for Education and Employment and Others ex parte B, Regina v Same ex parte T, Regina v Same, ex parte C: QBD 8 Jun 2001

The Convention gave a right to a fair reputation which had to be upheld in the law, but the disciplinary procedures within a school independent appeal panel did not directly affect that reputation, and the procedures had been designed to respect the potential for damage, and to provide proper protection. It was not necessary in … Continue reading Regina v Secretary of State for Education and Employment and Others ex parte B, Regina v Same ex parte T, Regina v Same, ex parte C: QBD 8 Jun 2001

Re National Insurance Act 1911: Re Employment of Church of England Curates: 1912

A curate in the Church of England was not employed under a ‘contract of service’ within Part I(a): ‘The position of a curate is the position of a person who holds an ecclesiastical office, and not the position of a person whose rights and duties are defined by contract at all. It appears to me … Continue reading Re National Insurance Act 1911: Re Employment of Church of England Curates: 1912

Westwood v Secretary of State for Employment: HL 1985

The house considered the benevolence rule: ‘I do not see any analogy at all between the generosity of private subscribers to a fund for the victims of some disaster, who also have claims for damages against a tortfeasor, and the state providing subventions for the needy out of funds which, in one way or another, … Continue reading Westwood v Secretary of State for Employment: HL 1985

Morris v Secretary of State for Employment: EAT 1985

The claimant’s employer had become insolvent, and the claimant sought his unpaid salary amounting to andpound;290. The respondent applied the statutory limit of andpound;140.00, and then deducted tax and NI. Held: M’s appeal failed. The statutory limit applied to the gross amount to be paid. The calculation was correct. Citations: [1985] ICR 522 Statutes: Employment … Continue reading Morris v Secretary of State for Employment: EAT 1985

Gridquest Ltd T/A Select Employment, Piper Group Plc, XR Associates Ltd v Blackburn etc: EAT 1 Nov 2000

The respondents appealed a finding that they were not due to make additional holiday pay under the regulations. The employer asserted that the hourly rate of pay included a rolled up element of holiday and sick pay. The employee asserted that the contract documentation made no mention of such an arrangement. The employers claimed that … Continue reading Gridquest Ltd T/A Select Employment, Piper Group Plc, XR Associates Ltd v Blackburn etc: EAT 1 Nov 2000