The following Employment Tax guidance note Produced by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:
Even if the reason for dismissal does not fall within one of the specific potentially fair reasons set out in ERA 1996, s 98(2), the dismissal may still be fair if the reason is shown to have been some other substantial reason of akind such as to justify the dismissal of an employee holding the position which the employee held.
Substantial means ‘more than whimsical or capricious’.
As with other potentially fair reasons for dismissal, it will still be necessary for the tribunal to be satisfied that dismissal was, in all the circumstances, within the range of reasonable responses of areasonable employer and that afair procedure had been followed by the employer.
Many cases where the reason for dismissal has been held to have been ‘some other substantial reason’ are related to action taken by an employer to reorganise its business. In certain cases, statute dictates that areason for dismissal is to be treated as some other substantial reason.
In suitable circumstances, areorganisation of an employer’s business leading to changes in job duties or other terms and conditions may be some other substantial reason such as would justify dismissal. Dismissal in such cases typically arises because the employee refuses to accept the proposed changes and as aresult is either expressly dismissed or resigns and claims constructive dismissal. In such cases, the principles which generally apply are:
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