UUÂãÁÄÖ±²¥

Reasons for dismissal ― capability

Produced by Tolley in association with
Employment Tax
Guidance

Reasons for dismissal ― capability

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Dismissal for incompetence / poor performance

Dismissal for incompetence (otherwise known as poor performance) is a potentially fair reason for dismissal. As long as the employer has acted reasonably in reaching the decision to dismiss, a tribunal will not interfere with that decision even if they themselves would have reached a different conclusion. The test applied in deciding whether or not a dismissal was fair will be whether the employer genuinely believed, on reasonable grounds, that the employee was incompetent to do their job. It is not necessary for the employer to prove that the employee was in fact incapable or incompetent.

However, the employer will usually be expected to provide evidence that they:

  1. •

    had adequate evidence of incompetence at the time of the decision to dismiss

  2. •

    adopted a fair procedure prior to the decision

  3. •

    considered whether there was suitable alternative work for the employee to do

Evidence of incompetence may come in a number of forms. In some jobs, there may be a clear and objective

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
Hannah Freeman
Hannah Freeman

Barrister at Old Square Chambers , OMB, Employment Tax


Hannah is an experienced employment law specialist advising on all forms of discrimination, maternity and paternity rights, unfair dismissal, contractual disputes, part-time working and TUPE. Hannah acts for claimants and respondents in both the public and private sectors, including the NHS, the police, local authorities, educational institutions, financial services and the hospitality industry, as well as providing training and support to in-house legal and HR teams.

Powered by
  • 14 Sep 2022 10:19

Popular Articles

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more