Particular payments made to a ‘whistle blower’ under the Employment Rights Act 1996 were not emoluments of the employment, and were therefore exempt from income tax up to £30,000.
The appellant was employed as an internal auditor. Her employment was terminated in October 2009, and she applied to the Employment Tribunal (ET) for interim relief (under the Employment Rights Act 1996, s 128), claiming that the principal reason for her dismissal was that she had made a number of ‘protected disclosures’ for the purposes of ERA 1996, ss 43A and 103A (which provides protection for ‘whistle blowers’).
The ET granted interim relief in November 2009, and the appellant continued to receive monthly pay from her former employers between December 2009 and January 2011, in accordance with the interim relief order. The ET later found that the appellant was unfairly and wrongfully dismissed,
