The Court of Appeal allowed HMRC’s appeal against a decision of the Upper Tribunal (UT) that a ‘facilitation payment’ made as part of a package of incentives offered by the respondent to its employees who were members of its defined benefit pension scheme in recognition of proposed changes to the scheme was not ‘from an employment’, and accordingly chargeable to income tax under section 9(2) of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), and liable to national insurance contributions (NICs) under section 3(1) Social Security and Benefits Act 1992 (SSBA 1992).
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In McMahon v AXA ICAS [2025] EAT 8, the EAT faced a number of issues on appeal around the payment due from a deduction of wages as well as a disability discrimination claim which was struck out by the employment tribunal. The respondent also cross-appealed a decision on deduction of wages, arguing that there was… >>
Where a claimant has failed to comply with the early conciliation (EC) requirement but the employment tribunal did not reject the claim under either Rule 10 or 12 of the ET Rules 2013 (now Rules 12 or 13 of the ET Rules 2024), the tribunal should not reject the claim at a later stage, eg… >>
In East Lancashire NHS Trust v Akram [2025] EAT 2, the EAT followed the approach set out by the Supreme Court in Chief Constable of the Police Service of Northern Ireland v Agnew [2024] IRLR 56 on how to calculate a day’s pay for holiday pay purposes. It explained that: • a person should receive… >>