Slade & Anor v. Howson [2000] UKEAT 91_00_3103 (31 March 2000)

Slade & Anor v. Howson [2000] UKEAT 91_00_3103 (31 March 2000)

The tribunal found that the undeclared petrol payments were collateral and genuine expenses, not part of remuneration to avoid tax, and thus did not taint the contract with illegality. The appeal was dismissed as there was no reasonably arguable point of law.

Citation
[2000] UKEAT 91_00_3103
Parties
Appellant: Mr D Slade; Appellant: Mrs B Slade; Respondent: Mrs A Howson
Jurisdiction
United Kingdom
Judgment Date
31 March 2000
Procedural Posture
Employment Appeal / Preliminary Hearing
Outcome
appeal dismissed
Legal Topics
Redundancy, Illegality of Contract, Tax Avoidance
Employment Law Redundancy Illegality of Contract Tax Avoidance

Case Brief

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Parties

Mr D Slade

Appellant

Mrs B Slade

Appellant

Mrs A Howson

Respondent

Procedural Posture

Employment Appeal / Preliminary Hearing

Legal Issues

  1. 1 Whether the employment contract was tainted by illegality due to undeclared petrol payments
  2. 2 Whether the respondent was entitled to redundancy pay

Ratio Decidendi

The tribunal found that the undeclared petrol payments were collateral and genuine expenses, not part of remuneration to avoid tax, and thus did not taint the contract with illegality. The appeal was dismissed as there was no reasonably arguable point of law.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed
  • Redundancy pay of £1,375.00 upheld