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:
Once it is established that a claimant has the right to bring an unfair dismissal claim ― in other words that he was an employee, he was dismissed, his claim was presented in time and he has the requisite continuous employment ― it will generally be for the employer to show:
what the reason or, if there was more than one, the principal reason was for dismissing the employee
that it was a potentially fair reason for dismissal
An employment tribunal will investigate the real reason for dismissal. The fact that the employer told the employee that the reason for their dismissal was, for example, redundancy, will not preclude a tribunal from finding that, on the evidence before it, the real reason for dismissal was something different.
If there is a dispute over the reason for dismissal, the employer bears the burden of proving which of the competing reasons was the principal reason for dismissal. In establishing what the reason for dismissal was, the employer can only rely upon facts that were known to them at the time of the dismissal and not matters that may have come to light later (although these may be relevant to the issue of compensation).
If a claimant seeks to put forward a different and inadmissible reason for dismissal, they must produce some evidence in support of his case. The claimant does not bear the burden of proving the reason put forward, but there must be some evidence before the tribunal in support of the assertion.
If the employer is unable to satisfy the tribunal that the reason for dismissal was potentially fair, the dismissal will be unfair.
**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
Statutory references to ITTOIA 2005 relate to unincorporated businesses and CTA 2009 relate to companies unless otherwise stated.Legal and other professional fees can represent substantial costs to a business. A detailed analysis is often required for the purpose of preparing tax computations as
VAT fuel scale chargesWhat are fuel scale charges?The VAT fuel scale charge is a simplified method that can be used by a business that funds both business and private mileage costs for employees to account for any output tax due on the private use of the vehicle. The charge was introduced to
IntroductionTax equalisation is widely used by multi-national companies or group moving employees from one country to another. It is not a statutory concept but is an arrangement between an employer and employee.The idea behind tax equalisation is that an employee accepting an assignment somewhere
IntroductionA pension scheme that is not a registered scheme is known as an EFRBS. Since April 6 2006, the distinction between what were approved and unapproved pension schemes has been replaced with a distinction between registered and unregistered schemes.The position as it applies with effect