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:
Individuals who speak up to assert their rights under the Equality Act 2010 run the potential risk that they will be treated badly in retaliation. Not protecting working individuals who assert those rights would potentially entirely undermine the protection they enjoy against discrimination. The concept of unlawful victimisation exists to safeguard an individual's ability to assert his or her rights safely.
A person victimises an individual if:
It will be sufficient to establish victimisation if the perpetrator simply believes that the individual undertook or was going to undertake a protected act.
See Example 1 for a basic illustration.
In other words, in order to determine whether victimisation has occurred the following three step test can be used:
If the answer to all is yes then victimisation is likely to have occurred.
Protected acts are:
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