Discipline and grievance procedures ― general requirements
Employment Tax
Guidance
Many employers have their own procedures for dealing with disciplinary issues through which employees can raise grievances. These tend to be contained in employee handbooks or staff manuals. In some organisations they may be made available by alternative means, such as on corporate intranets.
It is preferable for all employers to implement well-drawn, written disciplinary and grievance procedures for at least three reasons:
| They provide a clear framework for both employer and employee to assist in the efficient and systematic resolution of grievances and disciplinary issues | Both employer and employee should know where they stand at any given point in the procedure, what their rights and entitlements are under it, and what should occur next to resolve the issue |
| Provided they are followed, they can protect the employer against the pitfalls of a poor procedural approach if the parties end up litigating issues that cannot be resolved | Operating a full, fair procedure is a central consideration in unfair dismissal scenarios. In order to be fair, a dismissal |
Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™
Access this article for free with a 7 day trial of Tolley+™ Guidance and benefit from:
- Expert practical tax guidance
- Ready-made templates, step-by-step-guides, interactive flowcharts and checklists
- The latest news updates, insights and analysis
Popular Articles
Trusts and Inheritance Tax
Gifts out of surplus income
Gifts out of surplus incomeA valuable exemption from inheritance tax (IHT) applies to gifts out of surplus income. This exemption applies only to lifetime gifts and is therefore a key part of lifetime planning. The exemption applies to both outright gifts and gifts into trust. Gifts which meet the
14 Jul 2020 11:48
|
Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP
Read more
Corporation Tax
Substantial shareholding exemption ― overview
Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided
Trusts and Inheritance Tax
Bare trusts ― income tax and CGT
Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax
