UUÂãÁÄÖ±²¥

Liability of employers and employees

Produced by in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance

Liability of employers and employees

Produced by in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance
imgtext

An employer may be liable for contraventions of the Equality Act 2010:

  1. •

    on its own behalf

  2. •

    vicariously, for the acts of its employees

  3. •

    as principal, for the acts of its agents

  4. •

    by third parties, in the case of persistent harassment of employees

Employees and agents may also be personally liable for their own contraventions of the Equality Act 2010 (see ‘Liability of employees and agents’ below), provided the employer or principal is vicariously liable for it as well, or would be but for the fact that the employer establishes the employer’s defence (see defences to vicarious liability under ‘Vicarious liability of employers’ below).

An employer, principal, employee or agent may also be liable for:

  1. •

    instructing, causing or inducing contraventions of the Equality Act 2010

  2. •

    aiding contraventions of the Equality Act 2010

Vicarious liability of employers

An employer will be liable for any contravention of the Equality Act 2010 committed by a person it employs, provided that the act that constitutes

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 14 Sep 2022 10:30

Popular Articles

BPR ― trading and investment businesses

BPR ― trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ― trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

14 Jul 2020 15:36 | Produced by Tolley Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more Read more