In Commissioners of Inland Revenue v Ainsworth and others, the Court of Appeal holds that workers absent through long-term sick leave who have exhausted their entitlement to sick pay are not entitled to four weeks' holiday pay when they have done no work during the leave year.
This week's case round-up from Eversheds, covering constructive dismissal and taxation of pay in lieu of notice.
In McCarthy and others v Blue Sword Construction Ltd  All ER (D) 226 (Jul) EAT, the Employment Appeal Tribunal held that the appellants were employees, on a proper analysis of the relationship, and therefore entitled to notice pay. There was no agreement that the appellants' pay included any provision for rolled-up holiday pay so they were entitled to accrued holiday pay.
In Scotts Company (UK) Ltd v Budd, the EAT holds that an employee who had exhausted his contractual entitlement to sick pay, and had remained on unpaid sick leave for a year before he was dismissed, was not entitled to a week's pay for each week of his statutory minimum notice period.
Practical guidance on the steps that employers should take in relation to the death of an employee, including reporting work-related fatalities; processing dependants' pensions and life assurance benefits; and payroll and tax requirements.
Our resident experts at Pinsent Curtis Biddle bring you a comprehensive update on all the latest decisions that could affect your organisation, and advice on what to do about them.
This week's case roundup from Eversheds, covering company car policy and sex discrimination.
A lump-sum payment to an employee of £75,000 negotiated and agreed between the employer and employee after the employer had given notice of termination was taxable in full as an emolument from the employment, holds the High Court in Richardson (HM Inspector of Taxes) v Delaney.
HR and legal information and guidance relating to payments on termination.