applied for the BDM role. The job description was revised to include additional financial responsibilities and the additional candidate was considered, but the Respondent omitted to inform the Claimant of either. The Claimant was unsuccessful at interview and dismissed. The EAT concluded that the introduction of a competing candidate and an amended job description, both of which the Claimant was oblivious to, gave the Claimant’s competition an unfair advantage at interview. As such, the Respondent failed to consider the Claimant in a fair manner and the dismissal was found to be unfair.
Court rules against employee who poached fellow employees for a competitor company
28 October 2013
In a recent case, the High Court held that an employee who orchestrated a team move to a competitor business had acted unlawfully, despite the absence of any post-termination restrictive covenants in his contract, or terms relating to confidential information.
Pinsent Masons discusses the particulars of the case and what the outcome means for employers. Follow the link below for full details.
Pinsent Masons Employment Briefing
Employee bonuses: avoidance scheme involving Restricted Securities
6 November 2013
HM Revenue and Customs has published information about an employee bonuses tax avoidance scheme involving Restricted Securities.
HMRC has won a tribunal involving an attempt to avoid tax and National Insurance contributions on employee bonuses. In LM Ferro Ltd v HMRC a bonus was paid in the form of an award of shares. The decision confirmed HMRC's view that these types of devices to avoid tax simply do not work - if you pay what is really a bonus, tax and National Insurance contributions are due no matter how it is dressed it up. The scheme in LM Ferro was marketed by Powrie Appleby but similar avoidance schemes were marketed by other promoters. HMRC considers cash received by beneficiaries of awards in those schemes is also chargeable to Income Tax and National Insurance contributions. HMRC expects those who used these schemes to make full payment of the tax and National Insurance contributions due, plus interest. Those companies and employees affected should contact HMRC to settle their liabilities and prevent additional interest accruing. You can contact HMRC on Telephone 03000 532624.
Penalties may be charged if you failed to take reasonable care when making returns to HMRC.
Surrogacy and maternity leave entitlement: UK say yes - Ireland say no
1 November 2013
We reported a case a few weeks ago about the entitlement to maternity leave for a woman who becomes a mother by surrogacy. Another case has since given an opposing opinion by the ECJ.
CIPP Policy News Journal
16/04/2014, Page 119 of 519
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