Reason for dismissal ― conduct

Produced by Tolley in association with Hannah Freeman at Old Square Chambers
Employment Tax
Guidance

Reason for dismissal ― conduct

Produced by Tolley in association with Hannah Freeman at Old Square Chambers
Employment Tax
Guidance
imgtext

Conduct is a potentially fair reason for dismissal. Dismissals for misconduct are probably the most frequent category of unfair dismissal claim brought before the employment tribunal.

Dismissal for an isolated incident of misconduct will rarely be fair, although, in some circumstances, the incident will be sufficiently serious to justify dismissal for a first offence. Generally, dismissal for misconduct will only be a reasonable sanction if the employee has committed earlier acts of misconduct and been warned that further incidents may lead to dismissal. The misconduct for which an employee is dismissed need not be of the same nature as the conduct for which the warning was imposed. The courts have held that a final written warning always implies, subject only to the individual terms of a contract, that misconduct of any nature will often, and usually, result in dismissal.

Refusal to comply with instructions

An employee is under a general obligation to follow lawful instructions given by the employer. The scope of the employer’s powers and the employee’s obligations

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+
  • 15 Nov 2022 16:14

Popular Articles

Tax implications of administration and liquidation

Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

14 Jul 2020 15:29 | Produced by Tolley Read more Read more

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more

Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

14 Jul 2020 11:37 | Produced by Tolley Read more Read more