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Tribunals may order ‘interim relief’ in complaints of unfair
dismissal by reason of whistle-blowing or trade union duties. Such orders are
made at an early stage in proceedings, before the claim is actually decided.
Their effect is that the employee is entitled to continue to be paid until the
claim is ultimately decided. They are only made if the tribunal considers the
claim is likely to succeed. Payments under an interim relief order from an
employment tribunal are payments in connection with termination of employment
if the eventual remedy is compensation, rather than reinstatement or
T issued unfair dismissal proceedings. She claimed that the
reason for her dismissal was that she had made a protected disclosure (ie
whistle-blowing). She claimed interim relief which the tribunal ordered. At the
full hearing, the employment tribunal concluded that she had been unfairly
dismissed but not for whistle-blowing.
She settled the claim for compensation and then
applied for repayment of the tax she had paid on the interim relief payments.
The First Tier Tax Tribunal agreed with her that the payments were not payments
under her contract of employment. They were made in connection with the
termination of her employment and were therefore free of tax for the first