Liability of employers and employees

Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance

Liability of employers and employees

Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance
imgtext

An employer may be liable for contraventions of the Equality Act 2010:

  1. on its own behalf

  2. vicariously, for the acts of its employees

  3. as principal, for the acts of its agents

  4. by third parties, in the case of persistent harassment of employees

Employees and agents may also be personally liable for their own contraventions of the Equality Act 2010 (see ‘Liability of employees and agents’ below), provided the employer or principal is vicariously liable for it as well, or would be but for the fact that the employer establishes the employer’s defence (see defences to vicarious liability under ‘Vicarious liability of employers’ below).

An employer, principal, employee or agent may also be liable for:

  1. instructing, causing or inducing contraventions of the Equality Act 2010

  2. aiding contraventions of the Equality Act 2010

Vicarious liability of employers

An employer will be liable for any contravention of the Equality Act 2010 committed by a person it employs, provided that the act that constitutes

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 14 Sep 2022 10:30

Popular Articles

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more