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.
The duty to make reasonable adjustments (the duty) comprises three distinct requirements:
The element common to all three requirements is that they will only apply where a disabled person is put at a substantial disadvantage in relation to a relevant matter in comparison with persons who are not disabled.
The distinction between each requirement is that each one contemplates a different cause of that substantial disadvantage.
A person who is subject to the duty must pay for the costs of complying with it. That person is not entitled to require the disabled person, in relation to whom the duty relates, to pay any part of those costs. The disabled employee
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