Labour & European Law Review
16 March 2016
According to the latest figures from the Office for National Statistics (ONS), the number of people on zero-hours contracts has risen by 15 per cent since 2014.
The law requires prospective tribunal claimants to go through a process of early conciliation (EC) in order to receive an Acas early conciliation certificate before lodging a claim. In Mist v Derby Community Health Services NHS Trust, the Employment Appeal Tribunal (EAT) held that claimants do not have to go through the process again when they want to add another respondent to an existing claim.
The law states that the first £30,000 of any payment made on termination of employment is exempt from tax, but what about payments made for injury to feelings? In Moorthy v HM Revenue and Customs (HMRC) the Upper Tax Tribunal held that if the payment is made on termination of employment, then the whole payment (minus £30,000) is liable to tax.