The Employment Appeal Tribunal slashed a £10,000 award for injury to feeling by 80% after an original tribunal ruling was deemed not to be Meek compliant as it failed to provide adequate reasons for the quantum awarded. A Miss Graham was employed by Eddie Stobart Ltd. for just over ten months as a planner when she became pregnant and immediately notified her line manager. Miss Graham asserted her right to be offered suitable alternative employment during her maternity leave under the MAPLE Regulations. She was interviewed for a new role but was unsuccessful and was terminated by reason of redundancy although her grievance Email to HR was blocked by the firewall.

Miss Graham complained that she had been "automatically" and unfairly dismissed as per Section 99 of the Employment Rights Act 1996 on the basis that the new role should have been given to her in priority to others who were not on maternity leave. The first Tribunal found that Miss Graham had not been unfairly dismissed but upheld her claim of detrimental treatment and pregnancy/maternity discrimination and awarded £10,000 for injury to her feelings. Eddie Stobart Ltd. appealed and the second tribunal found the award excessive given that she had soon found alternative employment and had not endured prolonged suffering.

This case underscores the importance of presenting evidence supporting any claim for injury to feelings in the form of a ‘checklist’, although HR departments should note that those who are forced to chase up their grievances during allocated maternity or paternity leave may have grounds for such claims, however excessive or seemingly irrational.

Stopping future payments from being made on your debit or credit card is crucial for avoiding unwanted charges and managing your finances effectively. Here’s how you can do it:

The first step is to contact the company taking the payments. Request that they cancel the recurring charge and provide confirmation in writing or via email.

If the merchant refuses to stop the payments, you can contact your bank or card provider. Under UK law, you have the right to cancel recurring payments (also known as Continuous Payment Authorities, CPAs) at any time. Banks are legally required to stop the payment when requested.

Many banks allow you to manage subscriptions and regular payments through their online or mobile banking services. Look for options under “Manage Payments” or “Recurring Transactions” to cancel them yourself.

If all else fails, cancelling your debit or credit card and requesting a new one can be an effective way to stop unauthorised charges. However, this should be a last resort, as it can cause disruption to other legitimate payments.

Regularly checking your bank statements ensures that no unauthorised payments slip through. If you spot an issue, report it immediately to your bank.

Taking these steps will help you stay in control of your finances and prevent unwanted payments from continuing.

Before extending credit to new customers, it’s essential to assess their financial reliability. Checking their creditworthiness helps protect your business from potential losses and late payments. Here’s how to do it:

• Start by requesting basic financial information from the customer, including company details, trading history, and references from suppliers. Established businesses should be able to provide trade references that confirm their payment behaviour.
• Conduct a credit check using a business credit reference agency such as Experian, Equifax, or Credit safe. These agencies provide credit scores and reports on a company’s financial health, outstanding debts, and payment history. For individual customers, you may need their consent to run a personal credit check.
• Review the customer’s filed accounts at Companies House if they are a UK-registered business. Financial statements, including balance sheets and profit and loss accounts, offer insight into their financial stability. A company with poor liquidity or persistent losses may pose a credit risk.
• Check for County Court Judgments (CCJs) or insolvency records. If a business or individual has a history of unpaid debts or legal action, this could indicate a higher risk of non-payment.
• Set appropriate credit limits and payment terms based on the information gathered. If necessary, request upfront payments or guarantees to minimise risks.

Finally, monitor ongoing customer creditworthiness. Even reliable customers can experience financial difficulties, so it’s important to review accounts periodically and adjust credit terms when necessary.

Private pensions can be a great way to pass on wealth, but tax implications depend on the age of the deceased and the type of pension. Some beneficiaries may receive funds tax-free, while others could face significant tax charges. Knowing the rules is essential.

Private pensions can be an effective means of passing on wealth, but it is crucial to consider the potential tax implications when inheriting a private pension. Typically, the individual who passed away will have nominated the beneficiary by informing their pension provider of their wish for the remaining funds in the pension pot to be inherited by you. If the nominated beneficiary cannot be located or has since passed away, the pension provider may make alternative arrangements and direct the funds to someone else.

In general, if you inherit a private pension from someone who died before the age of 75, the benefits remaining in the pension can be paid out as a lump sum or drawdown income without any tax liability. However, if the pension holder passed away after the age of 75, the inherited pension will be subject to taxation at your marginal income tax rate. This means you would pay 20% tax if you are a basic rate taxpayer, 40% if you are in the higher tax bracket, or 45% if you are taxed at the top rate. Note that tax rates may differ for Scottish taxpayers.

For pensions from a defined benefit scheme, typically associated with workplace pensions, there are additional restrictions. In most cases, the pension can only be paid to a dependant of the deceased, such as a spouse, civil partner, or a child under the age of 23. If the pension scheme permits, this rule may be adjusted, but any inheritance under such circumstances may be subject to a tax charge of up to 55% as an unauthorised payment.

The rules governing pension inheritance are complex, varying depending on the type of pension and the age of the deceased at the time of death. Furthermore, there are strict time limits that must be adhered to in order to ensure compliance.

When someone dies, their personal representative (executor or administrator) must value their estate to determine if Inheritance Tax (IHT) is due. This involves assessing assets, debts, and handling tax obligations throughout the estate’s administration period.

In order to ascertain whether or not IHT is due, the personal representative (an executor or administrator) of the deceased must value the deceased’s estate. This is done by calculating the total value of the assets and gifts of the deceased and deducting any debts.

However, the personal representative is also responsible for the assets from the date of death until the date everything has been passed on to the beneficiaries. This is known as the ‘administration period’. This may also include having to apply for probate.

There are also other tax chores that are required that include:

• paying any unpaid bills
• paying any unpaid personal taxes
• applying for tax refunds
• filling a self-assessment return for income the person earned before they died if needed
• repaying any overpaid benefits

If necessary, the personal representative also needs to pay tax on any new income the estate generates after the person has died and finally pay any IHT that is due.