Employment Tax

Wrongful dismissal

Produced by Tolley in association with Hannah Freeman at Old Square Chambers
  • 22 Mar 2022 12:27

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:

  • Wrongful dismissal
  • Breaches

Wrongful dismissal

A wrongful dismissal is a unilateral breach of the employment contract by the employer. It occurs most often in a situation where the employer:

  1. dismisses the employee without notice or with insufficient notice, and

  2. does not have an adequate reason for the dismissal (ie is not entitled to dismiss the employee summarily because the employee has committed an act of gross misconduct)

Where an employee resigns in response to a repudiatory breach of contract by the employer, that will also give rise to a claim which is in effect one of wrongful dismissal. See the Constructive dismissal guidance note.

Wrongful dismissal, unlike unfair dismissal, does not depend on legislation. It is a common

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