Section 24A(2A) of the Theft Act 1968 provides that a credit to an account is wrongful to the extent that it derives from theft, blackmail, fraud contrary to s 1 of the Fraud Act 2006, or stolen goods.

This Practice Note discusses a claimant’s duty to mitigate their loss by taking reasonable steps to find new work after being wrongfully dismissed. It considers the scope of the duty to mitigate, the circumstances in which the duty will not apply, how the duty is affected by offering the claimant their old job back, the consequences of failing to mitigate and the burden of proof in these cases. An employee who is wrongfully dismissed is under a duty to take reasonable steps to mitigate their loss. Generally, this means making reasonable efforts to find new work. If the employee succeeds in obtaining another job, the employee must give credit to the former employer for the salary and benefits the employee receives from the new job. Expenses incurred in taking reasonable steps to mitigate the loss (eg the cost of travelling to job interviews) are recoverable as part of the compensation. For further information, see Practice Note: Wrongful dismissal compensation. The duty to mitigate requires the employee to act as they would have done if they did not expect

This Practice Note examines the remedies (heads of claim) available in the case of dismissal in breach of an employment contract (wrongful dismissal), and in particular how compensation for wrongful dismissal (ie damages for breach of the contract of employment) are assessed. It considers the general rule on entitlement to compensation, contractual termination provisions, payments in lieu (PILONs), liquidated damages, damages for the manner of dismissal (the Johnson exclusion area or zone), financial loss flowing from stigma or psychiatric harm caused by pre-dismissal breach, breach of contractual disciplinary or dismissal procedure, loss of a chance to claim unfair dismissal and the effect of failure to follow the Acas Code of Practice on disciplinary and grievance procedures. At common law an employee is wrongfully dismissed if their dismissal was in breach of the contract of employment. Normally this will mean dismissal without the notice due under that contract, but it could also cover a purported summary dismissal for cause by the employer (such as where there is an act or a series of breaches which, taken individually, would

Forthcoming changes: In measures expected to come into force on 1 October 2026, time limits for making certain claims in employment tribunals in Great Britain (and, in certain cases, industrial tribunals in Northern Ireland) will be increased from three months to six months. The changes are set out in section 152 of the Employment Rights Act 2025 (ERA 2025) and ERA 2025, Schedule 12 (not yet in force), and in The Employment Tribunals Extension of Jurisdiction (England and Wales) (Amendment) Order 2026 (draft), The Employment Tribunal (Extension of Time Limits) (Miscellaneous Amendments and Transitional Provisions) Regulations 2026 (draft) and The Employee Study and Training (Procedural Requirements) (Amendment) Regulations 2026, SI 2026/473. This Precedent will be updated as soon as the relevant statutory instruments are made. For more information, see Practice Note: Employment Rights Act 2025—tracker. This guide provides general information about wrongful dismissal claims, whether a claim should be brought in the employment tribunal or in the civil courts, and compensation for wrongful dismissal. Your employment lawyer will be able to provide specific advice based

The failure by a director of a company, at some time prior to the commencement of such company's winding up, to take every step to minimise the potential loss to the company's creditors once such director knew or ought to have concluded that there was no reasonable prospect that the company would avoid going into insolvent liquidation.

What is wrongful trading? A wrongful trading claim applies to a person if: • the company has gone into insolvent liquidation or insolvent administration • at some time before the commencement of the company's liquidation or administration, that person knew or ought to have concluded that there was no reasonable prospect that the company would avoid going into insolvent liquidation or administration (sometimes known as the 'insolvency point') • that person was a director of the company at that time Despite section 214 of the Insolvency Act 1986 (IA 1986) (liquidation) and IA 1986, s 246ZB (administration) both being entitled 'wrongful trading' there is no requirement to show that the company actually traded. In the circumstances, activities short of trading may be the subject of an action, such as selling assets with a view to winding up the company or failing to collect debts owed. Moreover, despite sometimes being referred to as ‘trading while insolvent’, there may be situations where it is advisable for the company

This Flowchart sets out the conditions that must be satisfied to establish a wrongful trading claim. It should be read alongside Practice Note: Wrongful trading claims under sections 214 and 246ZB of the Insolvency Act

The Scottish Government has reported that wrongly convicted Scottish sub-postmasters will be automatically exonerated on 14 June 2024, when the Post Office (Horizon System) Offences (Scotland) Act 2024 comes into force. The Act received Royal Assent on 13 June 2024. Additionally, Justice Secretary Angela Constance has written an open letter to sub-postmasters setting out the next steps including updating court and criminal records and claiming compensation.

Family analysis: The Supreme Court’s ruling allowing an ex-wife’s application for financial provision to proceed two decades after her divorce has underlined the importance of resolving all financial matters at the time of the divorce. Philip Cayford QC, of 29 Bedford Row, who was counsel for the wife, considers the judgment.

This response is limited to the IHT implications of the proposed transaction. Overage is a seller’s right to recover additional payment(s) from a buyer at some point in the future, usually after completion of a sale. Often this right is triggered by the occurrence of an event which increases the value of the land (eg the grant of planning or completion of development). ‘Overage’ and ‘clawback’

The opening paragraph of the question specifies that B has been appointed as Y's deputy, but the final paragraph indicates that B has not yet been appointed as such. We are told that X's capacity is diminishing but it is not clear whether they still have sufficient power to exercise their trustee functions. If they have sufficient capacity, they will have the power in section

Had the deceased (Y) died before the execution of the declaration of trust or without the joint tenancy otherwise being severed, Y’s interest would have passed to X by operation of law and no part of Y’s interest would have fallen into her estate or been available to satisfy her creditors. Severing