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Illegal contracts: Employee's participation in tax fraud rendered contract illegal

This report relates to 1 case(s)

Key points

  • In Soteriou v Ultrachem, Solvo Ltd and Ultracolour Ltd 24.5.2002 EAT/0250/01, the EAT upholds an employment tribunal's decision that an employee's knowing and active participation in the deception of the tax authorities as to his employment status was primarily for his own benefit.
  • As a result, his claim for unfair dismissal was unenforceable as his contract of employment was "tainted with illegality".