Growing apart? In this month’s employment law brief, Ian Smith considers the ever-diverging paths of tax & employment law, & disciplinary proceedings that just won’t end
- Effect of tax on employment status.
- When can it be fair to reopen disciplinary proceedings?
- A narrow view of marital discrimination.
- Victimisation—the relevance of bad faith.
This column/epistle/rant has not infrequently mentioned problems arising from the employer practice of ‘fire and rehire’, either to force through changes in employment terms or to effect redundancies. In January, the government published a proposed code of practice on this issue, aimed at putting some curbs on it and giving tribunals more scope to judge its fairness. It is currently out for consultation and its progress will be watched with interest.
In the meantime, the cases considered here cover useful topics related to the effect of tax status on the definition of ‘employee’ for employment law purposes; if and when it can be fair for an employer to reopen what appeared to be concluded
