³ÉÈËÓ°Òô

Reasons for dismissal ― redundancy and retirement

Produced by Tolley in association with
Employment Tax
Guidance

Reasons for dismissal ― redundancy and retirement

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Redundancy is a potentially fair reason for dismissal. Dismissal will be by reason of redundancy where it is wholly or mainly attributable to the fact that either:

  1. •

    the employer has ceased or intends to cease to carry on the business for the purposes of which the employee was employed, or to carry on that business in the place where the employee was employed

  2. •

    the requirements of that business for employees to carry out work of a particular kind, or for employees to carry out work of a particular kind in the place where the employee was employed, have ceased or diminished or are expected to do so

ERA 1996, ss 98, 139

Redundancy situations

Situations in which the above circumstances arise are generally referred to as ‘genuine redundancy situations’. A genuine redundancy situation arises where an employer’s business closes down in its entirety or at one particular workplace, or where an employer cuts its workforce in a particular area of work by a significant number.

Continue reading
To read the full Guidance note, register for a free trial of Tolley+â„¢
Hannah Freeman
Hannah Freeman

Barrister at Old Square Chambers , OMB, Employment Tax


Hannah is an experienced employment law specialist advising on all forms of discrimination, maternity and paternity rights, unfair dismissal, contractual disputes, part-time working and TUPE. Hannah acts for claimants and respondents in both the public and private sectors, including the NHS, the police, local authorities, educational institutions, financial services and the hospitality industry, as well as providing training and support to in-house legal and HR teams.

Powered by
  • 15 Nov 2022 16:15

Popular Articles

Allowable expenses for property businesses

Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are

14 Jul 2020 13:26 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Computation of corporation tax

Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

14 Jul 2020 11:16 | Produced by Tolley Read more Read more