The following Employment Tax guidance note Produced by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
A person directly discriminates against another person where:
EqA 2010, s 13
For a discussion of what constitutes a protected characteristic, see the Protected characteristics guidance note.
Direct discrimination can never be justified. Once found it will always be held unlawful. There is one important exception to this blanket rule, which makes a justification defence potentially available in the case of direct age discrimination. See the Justification of conduct guidance note.
If discrimination is not overt, but instead is the result of ordinarily acceptable treatment that disproportionately affects one group over another, it may constitute indirect discrimination. See the Prohibited conduct ― indirect discrimination guidance note.
In a scenario where a person believes that they have been discriminated against they should first ascertain whether the discrimination was direct. In order to show that this was direct discrimination they will need to compare their own treatment with the treatment of a person in the same circumstances without their protected characteristic. If that comparison reveals that the person being compared with (a comparator) is or would be treated less favourably then direct discrimination has occurred.
See Example 1.
When attempting to determine whether or not direct discrimination has occurred it is important to distinguish between different, unreasonable, unfavourable and less favourable treatment.
Different treatment is not the same as less favourable treatment. It must be shown objectively that the treatment of the prospective claimant was worse than that of the comparator and not merely different.
Trivial differences in treatment will be disregarded by the tribunal or court. However, what an employer considers as trivial may be perceived as significant by the employee. A tribunal or court will not ignore the complainant's perception of the treatment when making a determination
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
Interest can best be thought of as compensation for the use (or retention) by one person of a sum of money which belongs to another. Therefore, in order for a payment to be interest, there must be a principal sum on which the interest is calculated and both amounts (the principal and the interest)
IntroductionThe CFC rules as outlined in this note apply to accounting periods beginning on or after 1 January 2013, the date upon which significant changes made by Finance Act 2012 became effective.From this date, the CFC rules also apply to foreign branches in respect of which an exemption
What is a quoted company?Reference to a quoted company is usually to a company where the shares in the company are listed on the London Stock Exchange, any other international stock exchange, or on AIM or ICAP Securities and Derivatives Exchange (formerly the PLUS market and now known as ISDX) in
Special rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool consists of expenditure incurred