University of Edinburgh

Case Summary

An EAT appeal concerning the appropriate quantum of an ACAS uplift and grossing up of compensation in a complex unfair dismissal and disability discrimination case. The appellant challenged the tribunal's application of a 2.5% ACAS uplift and its refusal to gross up certain award elements for tax. The EAT upheld the tribunal's decisions, finding that the ACAS uplift issue was remitted by necessary implication and the tribunal properly applied the law in adopting a pragmatic approach to grossing up given uncertainty about tax treatment.

The EAT held that the ACAS uplift issue was remitted by necessary implication to the tribunal because the earlier remedy findings to which the uplift had been applied were set aside on appeal, requiring reconsideration of the appropriate percentage in light of the substantially revised total award. The tribunal correctly stated and applied the law and its decision to apply 2.5% rather than 25% was not perverse given the very large overall award and the requirement to consider 'all the circumstances'. On grossing up, the tribunal properly applied the Gourley principle but adopted a pragmatic solution acknowledging uncertainty about the application of ITEPA chapter 3 part 6 to disputed elements, recording an indemnity and preserving the appellant's right to apply further if necessary, which did not disclose error of law.

Use these claim-type pages to compare this decision with other published tribunal cases, outcome patterns, and visible award data.

• •Appropriate level of ACAS uplift under section 207A Trade Union and Labour Relations (Consolidation) Act 1992
• •Whether ACAS uplift was remitted by necessary implication when remedy findings were set aside on appeal
• •Grossing up of award elements for tax purposes
• •Application of British Transport Commission v Gourley principle
• •Application of Income Tax (Earnings and Pensions) Act 2003 chapter 3 part 6 to employment termination payments

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