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:
Individuals who speak up to assert their rights under the Equality Act 2010 (EqA 2010) run the potential risk that they will be treated badly in retaliation. Not protecting working individuals who assert those rights would potentially entirely undermine the protection they enjoy against discrimination. The concept of unlawful victimisation exists to safeguard an individual's ability to assert their rights safely.
A person victimises an individual if:
subject that individual to a detriment
they do so because that individual has done, or may do a protected act
See Example 1 for a basic illustration.
In other words, in order to determine whether victimisation has occurred the following three step test can be used:
did the individual undertake a protected act (or the perpetrator believed that he had done so or may do so)?
has the individual been subjected to a detriment?
has the individual been subjected to that detriment because they have done (or the perpetrator believed they had done or may do) the protected act?
If the answer to all of the above is yes, then victimisation is likely to have occurred.
Protected acts are:
bringing proceedings under the EqA 2010 (either against the person now victimising or against anyone else)
giving evidence or information in connection with any such proceedings under the EqA 2010
doing any other thing 'for the purpos
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