Author: Glenn

The Employment Appeal Tribunal (EAT) upheld claims of constructive dismissal and disability discrimination against Whyte & Mackay Limited (W&ML) in the case of Mr. Duployen , a former forklift truck and warehouse operator, following his termination.   

W&ML had appealed the ET's decision on several grounds, seeking reinstatement or re-engagement, a higher award for injury to feelings, and any interest due on the awards. However, reinstatement proved impracticable due to the breakdown in relations and, while theoretically possible, it was not reasonable given the circumstances. Although the issue of re-engagement, while not addressed by the ET, is a required step per Sections 113 and 116 of the Employment Rights Act (ERA) 1996, tribunals are not compelled to order either a reinstatement or re-engagement, even though they have the discretion to do so.

The tribunals found that the appellant suffered embarrassment, humiliation and distress as a consequence of the discriminatory treatment by the respondent with a detrimental impact on his mental health.  

This is a cautionary tale for employers and HR departments alike, and the letter of the law should be followed diligently in terms of the Employment Rights Act (ERA) 1996, the ECHR, and the Human Rights Act (HRA) 1998 to avoid claims of discrimination or constructive dismissal, especially given that not all handicaps or disabilities are self-evident.

Gift Aid transforms charitable donations by allowing charities and CASCs to claim 25p extra for every £1 given—at no additional cost to you. Higher and additional rate taxpayers can also claim valuable tax relief, making giving even more rewarding.

Higher and additional rate taxpayers can claim tax relief on the difference between the basic rate of tax and their highest rate. This can be done through their self-assessment tax return or by requesting HMRC to adjust their tax code.

Example: 

If a taxpayer donates £1,000 to charity, the total value of the donation to the charity is £1,250. The taxpayer can claim additional tax relief based on their tax rate:

• £250 if they pay tax at 40% (£1,250 × 20%)
• £312.50 if they pay tax at 45% (£1,250 × 25%)

It is important to ensure that the taxpayer has paid enough tax in the relevant year. Donations will qualify for tax relief as long as the total claimed does not exceed four times the amount of tax paid in that year. If more tax relief is claimed than entitled, the taxpayer must notify the charity and repay the excess to HMRC.

Additionally, taxpayers can make donations directly from their wages through a payroll giving scheme if their employer operates one approved by HMRC. This allows donations to be made tax-free from salary or pension payments.

Owning more than one property? You can claim Capital Gains Tax (CGT) relief on just one at a time. By formally electing your main residence within two years of property changes, you can optimise your CGT exemption and make the most of key tax benefits.

Taxpayers who own more than one property should be aware of a number of important considerations. An individual, married couple, or civil partnership can only claim Capital Gains Tax (CGT) relief on one property at a time. However, it is possible to designate which property will benefit from the CGT exemption at the time of sale by making a formal election.

To nominate a property as the main residence, a letter must be sent to HMRC specifying the full address of the property being nominated. This nomination must be signed by all owners of the property and the election must be made within two years of any change in the combination of properties owned. Additionally, the property must have been occupied as the main or only residence at some point in the past.

There are specific rules governing overseas properties and for non-UK residents. It is important to carefully consider the timing and frequency of making such elections. Notably, if a property has been used as a private residence at any time, the final nine months of ownership are disregarded for CGT purposes even if the individual was not residing in the property when it was sold.

The 2023 Revaluation updates business property rateable values, based on April 2021 valuations. While challenges are open until March 2026, beware of false claims about earlier deadlines and unscrupulous agents pushing for quick decisions or upfront payments.

The Valuation Office Agency (VOA) periodically reassesses the rateable values of business properties through a process known as Revaluation. This is done to update the rateable values in line with changes in the property market. The most recent revaluation took effect on 1 April 2023, with rateable values now based on the valuation date of 1 April 2021.

The VOA is aware of false claims that are being made about upcoming deadlines to appeal the 2023 rating lists. These are not true. You should be wary of anyone making these claims.

You are generally able to challenge your property valuation on the 2023 list at any time until March 2026. Any claims of an earlier deadline are false.

You should be cautious of any agent who:

• tries to pressure you to decide a course of action or sign a contract;
• makes claims about ‘unclaimed credits’ or similar;
• says they are acting on behalf of the VOA; or that
• demands large sums of money up front.

The VOA reiterates that, although the majority of agents are trustworthy and offer excellent service, there is a small minority that operate in bad faith.

Unpaid debts can put a limited company at risk of a winding-up petition, potentially leading to liquidation. Creditors may act via court judgments or statutory demands, forcing companies to settle debts. Learn how this process works and the consequences for the business.

A limited company that has unpaid debts, beyond their normal agreed payment terms, can face a precarious future. The people or organisations that are owed money may be able have the company wound up (dissolved) by applying for a winding-up petition. This is a drastic measure and can lead to the company in question being liquidated. This action, by the creditors, can be a powerful motivator for the company to settle its debts before the process is completed.

The creditors can start this process by either:

• Obtaining a court judgment. A company has 14 days to respond to a court judgment. If the company does not respond to the court judgment within 14 days, the creditors can apply to have the assets seized by a bailiff or sheriff.
• By making an official request for payment – this is called a statutory demand. A company has 21 days to respond to a statutory demand. The creditors can apply to wind up the company if the company does not respond to a statutory demand within 21 days.

If the court grants the winding-up petition, a liquidator is appointed to sell the company’s assets and pay off creditors. However, unsecured creditors are unlikely to receive full payment, depending on the company's assets.

When a company enters administration, liquidation or receivership, the appointed Insolvency Practitioner is required to post announcements in the London Gazette.