The First Tier Tax Tribunal’s decision in NVCS Ltd v (1) Commissioners for HMRC (2) Dare serves as an important reminder for employers and their advisers to carefully check the terms of a settlement agreement. D’s entitlement to SMP was £7825. D signed a COT3 settlement agreement, under the auspices of ACAS, providing for £10,000 compensation. D claimed that the SMP due had yet to be paid, but HMRC decided it had been included in the £10,000 compensation under the COT3 agreement. The FTTT disagreed. SMP was not specifically referred to in the COT3, D had accepted the offer believing she would be entitled to be paid SMP in addition to the £10,000 compensation payment and none of the evidence relating to the negotiations could be taken so as to imply a term into the COT3 agreement that the £10,000 compensation included D’s entitlement to SMP.
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This update provides summary information and comment on the subject areas covered. Where employment tribunal and appellate court cases are reported, the information does not set out all of the facts, the legal arguments presented and help judgments made in every aspect of the case. Click on the links to access full details. If no link is provided, contact us for more information. Employment law is subject to constant change either by statute or by interpretation by the courts. While every care has been taken in compiling this information, SM&B cannot be held responsible for any errors or omissions. Specialist legal advice must be taken on any legal issues that may arise before embarking upon any formal course of action.
This provides summary information and comment on the subject areas covered. Where employment tribunal and appellate court cases are reported, the information does not set out all of the facts, the legal arguments presented and the judgments made in every aspect of the case. Employment law is subject to constant change either by statute or by interpretation by the courts. While every care has been taken in compiling this information, we cannot be held responsible for any errors or omissions. Specialist legal advice must be taken on any legal issues that may arise before embarking upon any formal course of action.
