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Tax and deductions from pay

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  • Date:
    7 February 1984
    Type:
    Employment law cases

    Contracts of employment: Recovery of cost of training course

    Where employers pay for an employee's training, they can require a reasonable minimum period of service after the training is completed. In Strathclyde Regional Council v Neil, the Sheriff Court holds that a contractual provision for repayment by the employee of the costs incurred is not a penalty and can be enforced, provided the amount relates to the loss suffered by the employer.

  • Date:
    22 February 1983
    Type:
    Employment law cases

    Contracts of employment: Overpayment of wages

    Where an employer has mistakenly overpaid an employee, the money can be recovered if it was paid because of a mistake of fact. However in a warning to employers operating computerised payment systems, the Court of Appeal in The County Council of Avon v Howlett holds that the defence of estoppel may operate to prevent recovery of all the money even if the employee has spent only some of it.

  • Date:
    1 October 1978
    Type:
    Employment law cases

    Milsom v Leicestershire County Council

    In Milsom v Leicestershire County Council [1978] IRLR 433 IT, the Industrial Tribunal held that a pay statement must detail the amount of each variable deduction and the purpose for which it is made, and not merely label an item "miscellaneous deduction".

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