Dismissal for incompetence (otherwise known as poor performance) is a potentially fair reason for dismissal. As long as the employer has acted reasonably in reaching the decision to dismiss, a tribunal will not interfere with that decision even if they themselves would have reached a different conclusion. The test applied in deciding whether or not a dismissal was fair will be whether the employer genuinely believed, on reasonable grounds, that the employee was incompetent to do their job. It is not necessary for the employer to prove that the employee was in fact incapable or incompetent.
However, the employer will usually be expected to provide evidence that they:
had adequate evidence of incompetence at the time of the decision to dismiss
adopted a fair procedure prior to the decision
considered whether there was suitable alternative work for the employee to do
Evidence of incompetence may come in a number of forms. In some jobs, there may be a clear and objective
Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes
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First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were