Income tax Relief. The First-tier Tribunal (Tax Chamber) held, inter alia, that the payment made to the taxpayer by his employers had been correctly determined as payment in lieu of notice and had indeed been subject to deduction of tax. Accordingly, the taxpayer's appeal would be dismissed.
Costs Employment tribunal. The Employment Appeal Tribunal held that the employment tribunal had erred in refusing to make a costs order against a claimant he had failed prosecute his claim in a reasonable manner by his non-compliance and non-participation.
Race relations Discrimination. The Court of Appeal, Civil Division, held that an employee had issued proceedings for race discrimination within the three month period from the last act of discrimination as required by of the Race Relations Act 1976. Consequently, the employment tribunal had erred in finding that it did not have jurisdiction to hear his claim.
Employment Remuneration. The Employment Appeal Tribunal held that, whilst the claimant, who had been employed as a classroom assistant initially at grade 1, had had no contractual right to a job evaluation, once she had requested a job evaluation and her role had been upgraded, a locally agreed collective agreement had provided that she had been entitled to back pay from the date upon which she had made her initial request for an evaluation.
Employment Discrimination. The Employment Appeal Tribunal dismissed an employee's appeal, against a decision of the employment tribunal, in which the tribunal had held that a contractual requirement that staff at a residential children's home should work Sunday shifts when they were required to do so, was a proportionate means of achieving a legitimate aim.
Unfair dismissal Reasons justifying dismissal. The employment appeal tribunal, in allowing the employee's appeal against the employment tribunal's finding that his dismissal had been fair following a third party request for the employer to remove him from his post, held that the tribunal had failed to investigate the difficulties between the employee and the third party that had led to the request for the employee's dismissal.
Employment Disability. The claimant, who had volunteered for the first defendant Citizen's Advice Bureau, sought to bring a claim for disability discrimination. The employment tribunal found that it had no jurisdiction to hear the claim as the claimant fell outside the scope of the protection against discrimination on the grounds of disability intended to be provided under the and Council Directive (EC) 2000-78. The Supreme Court dismissed the claimant's appeal on the basis that the Directive did not cover voluntary activity.
Employment tribunal Procedure. The Employment Appeal Tribunal, in dismissing the employee's appeal against the employment tribunal's decision not to extend time for her claim for unlawful dismissal and racial discrimination, found that there had been no error in the tribunal's approach.
Unfair dismissal Determination whether dismissal fair or unfair. The Employment Appeal Tribunal dismissed an appeal by an employee against a decision of the employment tribunal that her dismissal for gross misconduct had been within the range of reasonable responses open to the employer. It held that the tribunal had reached their decision, applying the correct test, in a manner which had been open to them and had not been perverse.
Employment Remuneration. The Employment Appeal Tribunal held that the employment tribunal had properly applied the law in holding that the employees, who had transferred to a different employer under the Transfer of Undertakings (Protection of Employment) Regulations, , were contractually entitled to a guaranteed a minimum RPI annual pay increase.