16 Oct 2203
The tribunal found that the deductions made from the claimant's wages were not authorised by her contract or by statute, and therefore constituted unlawful deductions under section 13 of the Employment Rights Act 1996.
20 May 2026
The tribunal erred by requiring a discrete finding of detriment for less favourable treatment in training under regulation 3(2), but correctly found that the treatment was objectively justified due to cost, likelihood of return on investment, and the claimant's lack of interest. The complaint was also out of time, and the refusal to extend time was not erroneous. The constructive unfair dismissal claim failed as the respondent did not breach the implied duty of trust and confidence.
19 May 2026
HMRC has reasonable grounds for not issuing closure notices because material information regarding client account transactions, disbursements, work in progress methodology, and expense fluctuations remains outstanding and is necessary for a fair and accurate closure notice. The information sought is not privileged and is proportionate to the enquiry. Issuing a closure notice now would be premature and potentially unfair to both parties.
19 May 2026
HMRC have reasonable grounds for not issuing a closure notice because material information regarding client account transactions, disbursements, work in progress methodology, and expense fluctuations remains outstanding. Without this information, HMRC cannot fairly or accurately conclude the enquiries. The information sought is not privileged and is necessary for a proper assessment. The application for a direction to issue a closure notice is therefore refused.
19 May 2026
The appellant's ignorance of the requirement to notify liability and reliance on informal, unverified advice from a friend did not amount to a reasonable excuse. Financial hardship is not a reasonable excuse for failure to notify. The penalty was correctly imposed and varied to reflect the correct tax due.
19 May 2026
There was no error of law in the Employment Tribunal's refusal to grant relief from sanctions or to postpone the hearing, as the claimant failed to pay the deposit, failed to attend to give evidence, and did not provide sufficient evidence or application for relief. The judge's conduct did not give rise to any appearance of bias or unfairness.
19 May 2026
The appellant did not have a reasonable excuse for failing to notify his liability to income tax because financial hardship is not a reasonable excuse for failure to notify, and reliance on unqualified advice without verification is not objectively reasonable. The penalty was correctly imposed and varied to reflect the correct tax due.
18 May 2026
The Tribunal held that Football DataCo's exclusive licensing of football data, without offering access on fair, reasonable, and non-discriminatory terms, constitutes an abuse of dominant position under competition law.
18 May 2026
The Employment Tribunal failed to undertake the mandatory stages of reconsideration, including consideration of extension of time and provision of adequate reasons. The refusal was procedurally improper and must be remitted for proper determination by a different Employment Judge.
15 May 2026
The application for further disclosure was refused because the Appellant failed to demonstrate that the additional disclosure sought was relevant, proportionate, or required for the fair determination of the pleaded issues in this Kittel VAT appeal. The Tribunal found that the Respondents had conducted reasonable searches, that the default disclosure regime under rule 27 remained appropriate, and that granting the application would risk disproportionate burden, delay, and inefficiency.