header-logo header-logo

Employment law

18 September 2008
Issue: 7337 / Categories: Case law , Law digest , Employment , In Court
printer mail-detail

Jones v Global Crossing (UK) Telecommunications Ltd [2008] All ER (D) 19 (Sep)

When assessing damages for wrongful dismissal, the court or tribunal is required to assess what the employee would have received had the contract been performed. That requires a calculation of what he would actually have received, ie net of tax.

However, the tax regime has to be taken into account so that the sum which the employee receives as damages, in his hand, is sufficient to enable him to discharge any tax liability that he may have to the Inland Revenue in respect of the sum awarded.

Therefore, the calculation involves taking the first £30,000 (tax free under s 148 of the Income Incorporation Taxes Act 1988) and deducting it from the net figure to which the tribunal has come and then on the balance of that figure, grossing that figure up in order to ascertain what the tax bill is likely to be that the employee will face, having received that sum in his hands.

Issue: 7337 / Categories: Case law , Law digest , Employment , In Court
printer mail-details

MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
The Supreme Court issued a landmark judgment in July that overturned the convictions of Tom Hayes and Carlo Palombo, once poster boys of the Libor and Euribor scandal. In NLJ this week, Neil Swift of Peters & Peters considers what the ruling means for financial law enforcement
Bea Rossetto of the National Pro Bono Centre makes the case for ‘General Practice Pro Bono’—using core legal skills to deliver life-changing support, without the need for niche expertise—in this week's NLJ
In this week's NLJ, Steven Ball of Red Lion Chambers unpacks how advances in forensic science finally unmasked Ryland Headley, jailed in 2025 for the 1967 rape and murder of 75-year-old Louisa Dunne. Preserved swabs and palm prints lay dormant for decades until DNA-17 profiling produced a billion-to-one match
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Charlie Mercer and Astrid Gillam of Stewarts crunch the numbers on civil fraud claims in the English courts, in this week's NLJ. New data shows civil fraud claims rising steadily since 2014, with the King’s Bench Division overtaking the Commercial Court as the forum of choice for lower-value disputes
back-to-top-scroll