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Tribunal compensation limits—increased figures applying from 6 April 2024

From 6 April 2024, new increased compensation limits for employment tribunal claims will come into force, including a revised figure of £700 (currently £643) for the maximum amount of a week’s pay (used for calculating various awards including statutory redundancy payments and unfair dismissal basic awards), and a higher maximum unfair dismissal compensatory award of… >>

1 March 2024

UT upholds FTT decision that termination payment was taxable as employment income

In Mathur v HMRC [2024] UKUT 38 (TCC), the Upper Tribunal (UT) held that the First-tier Tax Tribunal (FTT) did not err in law in deciding that a payment made to the appellant, Ms Mathur, by her former employer in settlement of Employment Tribunal proceedings was subject to income tax as employment income under section… >>

23 February 2024

What enquiries should be made by a tribunal before it makes a deposit order?

In Carryl v Governing Body of Manford Primary School [2023] EAT 167 the Employment Appeal Tribunal (EAT) held that when an employment judge is deciding the amount of a deposit order it should ask a paying party how much money they have coming in and going out so that the judge has a view as… >>

16 February 2024

Prohibited conduct

A British university unfairly sacked a professor for saying that Zionism is a racist ideology, a tribunal has ruled, concluding that the academic institution discriminated against him because his views were protected beliefs.

9 February 2024

Gender-critical professor wins discrimination case against university

A gender-critical professor has persuaded an employment tribunal that a university harassed and discriminated against her based on her views before unfairly pushing her to resign. Employment Judge Jennifer Young ruled on 22 January 2024 that Open University professors led a ‘call to discriminate’ against Professor Jo Phoenix by releasing an open letter protesting against… >>

26 January 2024

Court of Appeal rules that a one-off payment paid in recognition of changes to a pension scheme is subject to income tax and NICs (Revenue and Customs Commissioners v E.On UK plc)

The Court of Appeal allowed HMRC’s appeal against a decision of the Upper Tribunal (UT) that a ‘facilitation payment’ made as part of a package of incentives offered by the respondent to its employees who were members of its defined benefit pension scheme in recognition of proposed changes to the scheme was not ‘from an… >>

5 January 2024