The following Employment Tax guidance note by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:
The right not to be unfairly dismissed is a statutory right arising under ERA 1996, s 94. There are a number of qualifying conditions and exceptions. The burden of proving that the relevant qualifying conditions are met generally falls on the employee who is claiming to have been unfairly dismissed.
In order to make a claim for unfair dismissal, an employee must meet the following basic conditions:
An unfair dismissal claim is within the exclusive jurisdiction of the employment tribunal (ie it cannot be brought in the courts) and must generally be made within three months of the effective date of termination (EDT). The tribunal may, however, extend the time limit where it was not reasonably practicable for the employee to present the claim in time.
The right not to be unfairly dismissed is only available to employees, defined as individuals who have entered into or work under a contract of employment (ie a contract of service or apprenticeship, whether expressed or implied and whether oral or in writing).
The Employment Rights Act 1996 is silent with regard to territorial scope. However, case law has restricted its scope to employees working in Great Britain at the time of their dismissal unless exceptional circumstances arise that extend its scope to those working abroad. The House of Lords gave guidance in
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