Under section 29 of the Taxes Management Act 1970 (at the time of the case), however, HMRC can investigate tax returns after the one-year window by sending a discovery assessment letter if one of two conditions apply. Firstly, the full and accurate facts were not available to HMRC officers due to incomplete disclosure, negligence or fraudulent behaviour by the taxpayer or agents; secondly the HMRC officer completing an enquiry could not have reasonably been expected to have been aware of the loss of tax. In a judgment published in December last year Lord Justice Lewison concluded that HMRC’s use of section 29 was valid. 18 January 2012 A senior NHS manager who suffered a sustained campaign of racial discrimination from hospital colleagues has been awarded nearly £1 million in compensation. The Telegraph reports: Elliot Browne, 55, was given one of the highest payments ever awarded for racial discrimination in a workplace following the ruling by an employment tribunal in Manchester that he had been unfairly dismissed from his role as a director at Central Manchester University NHS Foundation. A hearing last year was told that he was subjected to discriminatory treatment from 2007 onwards, which severely affected his health. He was awarded £933,000 compensation for unfair dismissal, aggravated damages and loss of earnings and pension. Mr Browne spent 34 years working for the NHS and rose to become the first and only black man to hold the position of divisional director for clinical scientific services with the Manchester trust. In 2007, his manager raised concerns about overspending in his department and a perceived lack of “personal leadership”. Mr Browne subsequently made a “well-founded” complaint about racial discrimination, saying that he had been unfairly singled out for disciplinary action and criticism compared with white colleagues. As a result of this complaint, members of staff “closed ranks” and began disciplinary proceedings to dismiss him, the tribunal heard. Mr Browne was signed off work with stress and in May 2008 was officially suspended and dismissed. The tribunal found: “[He] felt helpless with guilt and self-doubt. He felt isolated and very upset, at times he had suicidal thoughts.” Judge Porter ruled that Mr Browne was treated unfairly in comparison to a hypothetical white male in his position and was treated “less favourably” because of his race. The judgment states: “The respondent [Central Manchester University Hospitals NHS Foundation Trust], from March 2007 onwards, treated the claimant less favourably on grounds of race. We find there was a drastic change in the treatment of the claimant following his race discrimination grievance. “The trust did regard the claimant’s complaints as spurious, as opportunistic, and acted accordingly. “We find that, once the race discrimination grievance was put in, the trust closed ranks and commenced disciplinary action against the claimant to secure his removal from office.” Mr Browne said: “It is scandalous that this kind of behaviour and culture should exist in an organisation whose prime purpose is to care for others.” ALMOST £1 MILLION AWARED FOR RACIAL DISCRIMINATION
CIPP Policy News Journal
09/10/2012, Page 60 of 234
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