The following Employment Tax guidance note by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Note: the legislative and case references in this guidance note are all subscription sensitive.
Harassment is unlawful under the Equality Act 2010 where it:
EqA 2010, s 26
Harassment is conduct which is:
Where that unwanted conduct has the purpose or effect of:
EqA 2010, s 26(1)
See Example 1, Example 2 and Example 3.
As the unwanted conduct need only be 'related to' the relevant protected characteristic, it is clear that the victim of the harassment does not have to possess that characteristic himself.
Rather, the relevant protected characteristic might belong to some relevant third party.
Discrimination claims brought in relation to the effect of a protected characteristic possessed by someone other than the claimant are sometimes called 'associative discrimination' claims (ie the harassment relates to the claimant's association with a person who possesses that characteristic).
The Equality Act Explanatory Notes confirm that harassment protection is intended to cover associative discrimination. It gives the example of a white worker
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