| Commentary

(i) Grossing up for taxation

| Commentary

(i)     Grossing up for taxation

A final point arising under the old legislation which will equally apply under s 207A is how any uplift should be applied where compensation is awarded for net financial loss, but is then required to be grossed up for the claimant's liability to pay tax on the sum awarded. This was considered in relation to an EmA 2002 s 31 uplift by the EAT in University of the Arts London v Rule UKEAT/0245/10 (5 November 2010, unreported). The EAT concluded that it is the total sum awarded which is subject to

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