Policy News Journal - 2011-2012

family is different and tasks are often divided up between family members. The judgment suggests, obiter, that an employer exploiting or mistreating an NMW-exempt domestic worker (not an issue in these cases) would not be treating them "as a family member" and would, by implication, lose the exemption from the NMW, with potentially expensive consequences.

HR MANAGER’S USE OF LINKEDIN RESULTS IN CONSTRUCTIVE DISMISSAL CASE

11 January 2012 The claimant in this case posted his CV on LinkedIn and ticked the ‘career opportunities’ box resulting in disciplinary action due to being in breach of a new social media policy. People Management reports: In a case believed to the first of its kind, an employee has claimed constructive dismissal An HR professional who was disciplined over information he posted on his LinkedIn profile has claimed constructive dismissal, in a case believed to be the first of its kind. John Flexman said his former employer, gas firm BG Group, objected to data on his CV uploaded to the social networking site showing how he had reduced the company’s attrition rates. They also said he had breached their new social media policy by ticking a box suggesting he was interested in other “career opportunities”. His employer told him to remove this information and brought disciplinary proceedings against him for inappropriate use of social media. He also argued that 21 of his colleagues, including the employee managing the disciplinary process, had ticked the career opportunities box, but had not been disciplined. Read the full story from People Management 11 January 2012 Tax officials are entitled to investigate a tax return after the usual one-year limit has passed if their discovery assessment letter meets one of two tests, according to a recent Court of Appeal ruling. Accounting Web reports: Derek Hankinson v HM Revenue & Customs focused on whether HMRC used a section 29 of the Taxes Management Act 1970 correctly when it investigated the taxpayer’s Self Assessment return for the 1998-99 tax year – six years after it was filed. In 2005 HMRC assessed Hankinson’s tax return for 1998-99 and concluded he owed £30m in income tax and capital gains tax for the year because he was still a resident in the UK for tax purposes, despite having moved to the Netherlands. Hankinson lost appeals against HMRC’s assessment of his tax liabilities in the first-tier and upper-tier tribunals. In the Court of Appeal Hankinson challenged HMRC’s use of section 29 that was used to investigate his tax return for 1998-99. HMRC usually has one year after a Self Assessment tax return is delivered to challenge and investigate it. COURT APPEAL REAFFIRMS LONG ESTABLISHED POWER FOR THE TAXMAN

CIPP Policy News Journal

09/10/2012, Page 59 of 234

Made with FlippingBook - Online magazine maker