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Tax and deductions from pay

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  • Date:
    31 December 2004
    Type:
    Employment law cases

    Usetech Ltd v Young (Inspector of Taxes)

    In Usetech Ltd v Young (Inspector of Taxes) [2004] EWHC 2248 HC, the High Court found that where an individual provided his services through his own service company and an agency all the contracts were subsumed into one. The relevant terms identified and transferred to the notional contract between the individual and the hirer were consistent with those of an employment contract.

  • Date:
    31 December 2004
    Type:
    Employment law cases

    Guthrie v Scottish Courage Ltd

    In Guthrie v Scottish Courage Ltd [2004] All ER (D) 15 (Jun) EAT, the Employment Appeal Tribunal upheld a tribunal chair's decision that the employer had made an unlawful deduction from wages when it withheld company sick pay because it had reached a perverse conclusion that the employee's illness was not genuine.

  • Date:
    10 January 2003
    Type:
    Employment law cases

    Illegal contracts: Employee's participation in tax fraud rendered contract illegal

    In Soteriou v Ultrachem, Solvo Ltd and Ultracolour Ltd, the EAT upholds an employment tribunal's decision that an employee's knowing and active participation in the deception of the tax authorities as to his employment status was primarily for his own benefit.

  • Date:
    22 July 2002
    Type:
    Employment law cases

    Contractual sick pay: Contractual clause withholding sick pay for misconduct had no effect

    An employer was not entitled to withhold sick pay from an employee who took sick leave because of anxiety and depression immediately after being disciplined for misconduct, notwithstanding a contractual clause excluding such entitlement where sickness was "due, or attributable, to his own misconduct", the EAT holds in Manchester City Council v Thurston.

  • Type:
    FAQs

    Is an employer liable if it fails to comply with an attachment of earnings order?

  • Type:
    FAQs

    In what circumstances may an employer deduct wages from an employee?

  • Type:
    FAQs

    What happens if an employer makes an unlawful deduction of wages from an employee?

  • Date:
    1 November 2000
    Type:
    Employment law cases

    Beveridge v KLM UK Ltd

    In Beveridge v KLM UK Ltd [2000] IRLR 765 EAT, the EAT held that when an employee is fit and willing to work, the employer is obliged to pay the employee his or her normal wages or salary unless there is an express term in the contract of employment authorising the employer to withhold pay in certain defined circumstances.

  • Date:
    1 February 2000
    Type:
    Employment law cases

    Normal working hours: No obligation to provide non-contractual overtime

    Employees whose contractual working hours were 39 hours per week but who, in practice, were required to work six hours' overtime made available to them to the extent of 45 hours per week were not guaranteed that overtime, so holds the EAT in Spence and others v City of Sunderland Council.

  • Date:
    1 September 1998
    Type:
    Employment law cases

    Tribunal procedure: Settlement of unfair dismissal complaint did not bar unpaid wages claim

    A compromise to settle an employee's claim for compensation for unfair dismissal, reached during the employment tribunal proceedings and recorded by the tribunal in a document headed "Decision of the [employment] tribunal", did not prevent the employee from subsequently bringing proceedings in the county court for unpaid wages, holds the Court of Appeal in Dattani v Trio Supermarkets Ltd.

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