Income tax Option. The First-tier Tribunal (Tax Chamber) allowed the appeal of a taxpayer who had claimed that 30,000 of a 75,700 payment he had received from his former employer had been the return of the sum paid by him to purchase an option under an enterprise management incentive scheme and should therefore not be taxable.
Unfair dismissal Redundancy. The employee had been dismissed by reason of redundancy, when the employer a small charity had run into financial difficulty. The employment tribunal (the tribunal) had found the dismissal to be unfair as there had been no real consultation. The employer appealed, the Employment Appeal Tribunal dismissed the appeal and refused to reduce the compensation awarded by the tribunal.
Employment Contract of service. The Court of Appeal, Civil Division, upheld a finding that the terms of a collective agreement regarding when the defendant employer should allow prison officers to take time off in lieu of additional hours worked had not been incorporated into the claimant employee's contract of employment. There had simply been no evidence to support the claimant's submissions that those terms had been incorporated.
Employment Statutory Redundancy. The Employment Appeal Tribunal (the EAT) allowed the employee's appeal against a costs order made against him at the employment tribunal, after he had withdrawn the claims he had made before that tribunal. The EAT held that even if the employee could be said to have acted unwisely in withdrawing his claim for a statutory redundancy payment, it could not fairly be said that he had acted unreasonably in pursuing those claims.
Employment Remuneration. In 2007, the employer and two unions reached a three year agreement regarding pay for the employees. That agreement provided two alternatives for pay in 2009. In 2009, the employer elected to increase the employees' pay by the lower of the two alternatives. The employees brought a claim for unlawful deduction from wages. The employment tribunal and the Employment Appeal Tribunal dismissed the claim and the employees appealed. The Court of Appeal, Civil Division, allowed the employees' appeal on the basis that properly construed, the wording in respect of 2009 entitled the employees to a 2.5% increase in 2009.
European Union Employment. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of cll 2 and 5 of the Framework Agreement of fixed-term work, concluded on 18 March 1999 (the Framework Agreement) set out in the Annex to Council Directive (EC) 1999-70 of 28 June 1999 (concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP). The request had been made in proceedings between Mr Della Rocca and Poste Italiane SpA (Poste Italiane) concerning the employment relationship established with the latter.
Libel and slander Injunction. The claimant applied for an interim injunction in libel and harassment against the defendants, who had been involved in managing the claimant or otherwise involved in her dismissal. The defendants sought a stay of the libel action pending resolution of employment tribunal proceedings. The Queen's Bench Division, refused the injunction and stayed the proceedings.
Employment Unfair dismissal. The employee, a teacher, was made redundant, and made a number of claims relating to unfair dismissal and race discrimination. His claims were dismissed. He appealed to The Employment Appeals Tribunal (the EAT). The EAT held that the tribunal had not erred in its decision, and hence the appeal would be dismissed.
Tax Appeal. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed an appeal by the taxpayer proprietor of a pub and hotel against a decision by the First-tier Tribunal (Tax Chamber) (the FTT) to refuse him permission to appeal out of time. The tribunal decided that the FTT had erred in the correct approach to be adopted in relation to such applications. Accordingly, the matter was remitted to a new panel of the FTT for the parties to present their respective cases afresh.
Employment Unfair dismissal. The Employment Appeal Tribunal, in allowing the employee's claim against the employment tribunal's decision that it did not have territorial jurisdiction to hear his claim for unfair dismissal, held that the relevant authorities had subsequently developed the law under which the employment tribunal had made its decision so that its decision had to be revisited.