Yorkshire Housing Ltd v Cuerden [2010] UKEAT 0397_09_1607 (16 July 2010)

Yorkshire Housing Ltd v Cuerden [2010] UKEAT 0397_09_1607 (16 July 2010)

The Employment Tribunal correctly found a failure to make reasonable adjustments and properly considered the utility of the adjustment; the calculation of pension loss was within its discretion; however, the Tribunal erred in grossing up the award for tax by applying a flat 40% rate and including non-taxable heads of loss, requiring recalculation based on the claimant's actual tax position.

Citation
[2010] UKEAT 0397_09_1607
Parties
Claimant: Mrs Cuerden; Respondent: Yorkshire Housing Ltd
Jurisdiction
United Kingdom
Judgment Date
16 July 2010
Procedural Posture
Employment Appeal / Appeal From Employment Tribunal Judgment
Outcome
Appeal allowed in part; award reduced by £38,334.46 due to incorrect tax grossing up.
Legal Topics
Reasonable Adjustments, Compensation, Constructive Dismissal, Pension Loss, Taxation of Awards
Employment Law Disability Discrimination Reasonable Adjustments Compensation Constructive Dismissal Pension Loss Taxation of Awards

Case Brief

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Parties

Mrs Cuerden

Claimant

Yorkshire Housing Ltd

Respondent

Procedural Posture

Employment Appeal / Appeal From Employment Tribunal Judgment

Legal Issues

  1. 1 Whether the Respondent failed to make reasonable adjustments under the Disability Discrimination Act (DDA)
  2. 2 Whether the Employment Tribunal properly considered the utility of the proposed adjustment
  3. 3 Whether the calculation of pension loss was fair and supported by evidence

Ratio Decidendi

The Employment Tribunal correctly found a failure to make reasonable adjustments and properly considered the utility of the adjustment; the calculation of pension loss was within its discretion; however, the Tribunal erred in grossing up the award for tax by applying a flat 40% rate and including non-taxable heads of loss, requiring recalculation based on the claimant's actual tax position.

Court Disposition

Appeal allowed in part; award reduced by £38,334.46 due to incorrect tax grossing up.

Orders

  • Substitute the correct tax grossing up figure of £17,928.54 for the Tribunal's £56,263.01.
  • Reduce the total award by £38,334.46.