Blog
Civil Fraud Case Update: Q1 2026
Mary Young
29 January 2015
Legal update - Injury to feelings payments are taxable if they arise out of the termination of employment
A recent case (Moorthy v HMRC) has reminded us of the correct tax treatment of termination payments. A payment for discrimination and/or injury to feelings was taxable as a termination payment because the payment was made in connection with the termination of Mr Moorthy’s employment. This case teaches us that if a compensation payment is going to be made, and it is not intended to be compensation for the termination of the employment, then in order to give the best possible chance of ensuring that this does not fall within a charge to income tax, the reason for the payment should be expressly stated and a separate amount allocated to this.
29 January 2015
Legal update - Providing consideration for the imposition of additional restrictive covenants on existing employees
Re-use Collections Limited v Keith Sendell and May Glass Recycling
We have had an important decision on the question of providing consideration for the imposition of additional restrictive covenants on employees.
29 January 2015
Legal update - Is it unlawful for employers to discriminate on the grounds of obesity?
The recent ECJ ruling in the Danish case of Kaltoft v Municipality of Billund held that there is no general principle of EU law prohibiting discrimination on the grounds of obesity. This is consistent with the Advocate General’s earlier opinion (for a summary of that opinion, please visit my blog, Obestity based discrimination – a growing problem.
8 January 2015
Tribunal fees question moves from court to politics
Since employment tribunal fees came in in July 2013, statistics show the number of claims going to tribunal has fallen off a cliff. We are now seeing around 80 per cent fewer cases coming before the employment tribunals year on year. Although this may partly be explained by the introduction at the same time of the Acas early conciliation procedure, many have questioned whether the fees are preventing access to justice for lower paid employees and certain types of claims.
This article first appeared in People Management in January 2015.
22 December 2014
Employment law case round up: 12 lessons learnt in 2014
A new year inevitably brings with it a time for reflection. As ever, 2014 has been a year of change in employment law. In this blog, we take a look back at some of this year’s key cases including those relating to Early Conciliation, Tribunal fees, post-termination victimisation, redundancy payments, holiday pay and TUPE. By reminding ourselves of lessons learned this year, we prepare for the new year ahead.