Employment analysis: A claimant who was found by an employment tribunal to have made up a sexual assault allegation, and who had made no such allegation to the police (or other appropriate person), was not entitled to continued protection under anonymity and restricted reporting orders that an employment judge had made. For a claimant to have the protection of section 1(1) of the Sexual Offences (Amendment) Act 1992 (SO(A)A 1992) there must be a formal allegation made in the context of potential criminal proceedings, where a criminal charge may be brought (such as a complaint to the police, a prosecuting authority, a safeguarding body, a social worker or social services department or other person with professional responsibility for taking the complaint further through the criminal justice system). In addition, the tribunal’s decision, that the claimant’s account given in his evidence was in large part false and, in particular, that his complaints of sexual harassment and sexual assault were fabricated, was a material change of circumstances entitling the tribunal to revoke the anonymity and restricted reporting orders. Also, the tribunal’s balancing exercise in relation to Convention rights was not flawed, according to the Employment Appeal Tribunal (EAT).