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.

In a significant move to enhance trust in online reviews, Google has agreed to implement substantial changes to combat fake reviews, following an investigation by the UK's Competition and Markets Authority (CMA). This initiative aims to ensure consumers can rely on genuine feedback when making purchasing decisions.

Background

The CMA launched an investigation into Google over concerns that it wasn't doing enough to detect and remove fake reviews, address suspicious behaviours, or properly sanction those involved in fraudulent review activities. Given that online reviews can significantly influence consumer spending—with estimates suggesting that up to £23 billion of UK consumer spending is potentially swayed by online reviews annually—ensuring their authenticity is crucial.

Google's Commitments

In response to the CMA's concerns, Google has committed to several key actions:

• Enhanced Detection and Removal: Google will implement rigorous steps to identify and eliminate fake reviews swiftly.
• Sanctions for Offenders:
  • Reviewers: Individuals who repeatedly post fake or misleading reviews about UK businesses will have their reviews deleted and will be banned from posting new ones, regardless of their location.
  • Businesses: Companies found to be artificially boosting their star ratings through fake reviews will have prominent 'warning' alerts added to their Google profiles. Additionally, their review function may be deactivated, preventing new reviews. Repeat offenders could see all their reviews from the past six months or more deleted.
• User Reporting: Google will establish a robust reporting system, allowing consumers to easily flag concerning reviews, including those where incentives were offered in exchange for positive feedback.

To ensure compliance, Google will report to the CMA over a three-year period. This move is part of a broader effort to promote fair practices online and protect consumers from misleading information.

The UK government offers a robust safety net for savers through the Financial Services Compensation Scheme (FSCS). This scheme is designed to protect individuals, small businesses, and charities if a bank, building society, or credit union fails, ensuring greater financial security and peace of mind.

How the Scheme Works

The FSCS guarantees deposits of up to £85,000 per person, per authorised institution. For joint accounts, the protection doubles to £170,000, as each account holder is covered individually. This means that if your bank or financial institution collapses, you will not lose your money up to this limit.

Temporary High Balances

In certain situations, the FSCS provides additional cover for temporary high balances, such as when you’ve recently sold a house, received an inheritance, or a large insurance payout. These balances are protected up to £1 million for six months, offering reassurance during significant life events.

Eligibility and Scope

The FSCS covers accounts held in UK-authorised institutions, including current accounts, savings accounts, ISAs, and certain fixed-term deposits. However, it’s essential to check that the Prudential Regulation Authority (PRA) regulates your bank. Many banks operate under the same authorisation, so splitting funds between accounts at institutions under one licence won’t increase your protection.

Beyond Deposits

While the FSCS is best known for protecting deposits, it also covers investments, insurance, and pensions under specific terms. However, these protections are subject to separate limits and conditions.

Why It Matters

The FSCS strengthens trust in the UK’s financial system, ensuring that consumers feel confident about saving and investing. For more detailed information, you can visit the FSCS website or check your bank’s coverage status directly.

The scheme stands as a cornerstone of financial stability, giving UK savers valuable protection in uncertain times.

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.