Claimant v ICTS (UK) Limited
Outcome
Individual claims
The tribunal found that the claimant's dismissal was an act of victimisation. This was a single act of victimisation connected with termination of employment, for which the claimant was awarded compensation for injury to feelings.
Facts
This is a reconsideration judgment following a remedy hearing in which the claimant succeeded in a claim of victimisation connected to his dismissal. The tribunal had originally awarded injury to feelings compensation and grossed it up to account for tax. The respondent applied for reconsideration on the basis that grossing up was inappropriate as the award fell below the £30,000 tax-free threshold.
Decision
The tribunal granted reconsideration and varied the remedy judgment. It accepted the respondent's argument that the award should not have been grossed up because compensation for injury to feelings related to termination is only taxable above the £30,000 threshold under ITEPA 2003. The revised total award is £11,586.02 (£9,000 injury to feelings plus £2,586.02 interest).
Practical note
Tribunals should not gross up injury to feelings awards connected to termination unless the total termination payment exceeds the £30,000 tax-free threshold under ITEPA 2003 s.403(1).
Award breakdown
Vento band: lower
Legal authorities cited
Statutes
Case details
- Case number
- 2305759/2021
- Decision date
- 4 June 2025
- Hearing type
- reconsideration
- Hearing days
- —
- Classification
- procedural
Respondent
- Sector
- other
- Represented
- No
Claimant representation
- Represented
- No