Scott v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Judgment Date02 April 2004
Date02 April 2004
CourtCourt of Appeal (Civil Division)

COURT OF APPEAL

Before Lord Justice Sedley, Lord Justice Wall and Mr Justice Pumfrey

Scott
and
Inland Revenue Commissioners

Employment - unfair and wrongful dismissal and discrimination - computation of compensation - employer should have disclosed new policy on retirement

Revenue changed its policy

In the course of a claim for unfair and wrongful dismissal and discrimination, the Inland Revenue ought to have disclosed its new policy of retirement at 65 instead of 60.

The Court of Appeal so stated in a reserved judgment when allowing an appeal brought by John Dennis Scott against the decision of the Employment Appeal Tribunal (Judge Levy, QC, Mr Springer and Mrs Vickers) promulgated on October 2, 2003, declining to interfere with an award of Pounds 98,378 made by an employment tribunal sitting in Norwich on November 14, 2002.

Mr Paul T. Rose, QC, who did not appear below, for Mr Scott; Mr Christopher Jeans, QC and Mr Clive Lewis for the Inland Revenue.

LORD JUSTICE SEDLEY, delivering the judgment of the court, said that the EAT had not dealt with what had become the central issue in the case, namely, that the entire claim had been based on the premise that Mr Scott would have had in any event to retire at 60.

From April 1, 2002 the Inland Revenue, while formally keeping 60 as the normal age of retirement, changed its rules to allow those who were willing and able to do so to continue to serve until 65.

Learning of that policy change while the appeal to the EAT was pending, Mr Scott sought permission to re-amend his notice of appeal in order to rely on it. On May 11, 2003 two days before the EAT hearing, the registrar of the EAT refused to allow the re-amendment. No application was made at the hearing, however, to reverse the registrar's decision.

The Inland Revenue argued that the changes in the pension scheme were in the public domain by November 2002. However, in their Lordships' judgment, the failure to disclose the document was a particular misfortune, since the Revenue ought to have disclosed its new retirement policy as soon as it was introduced in March 2002.

The employment tribunal...

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    • United Kingdom
    • Court of Appeal (Civil Division)
    • 10 October 2006
    ...ground that it would have awarded a higher amount, if it had been trying the case. As Sedley LJ said in Scott v. [2004] EWCA Civ 400; [2004] ICR 1410 at paragraph 33 in relation to an appeal from an employment tribunal- " … this court [the Court of Appeal] is less well placed than either of......
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  • Mr D Gibb v Peter Vardy Ltd; 4100467/2017
    • United Kingdom
    • Employment Tribunal
    • 14 August 2017
    ...expected to have realised that it was and, if so, at what point they should have so 10 realised see Scott v Inland Revenue Commissioners [2004] ICR 1410 CA per Sedley LJ at paragraphs 46 and 49. Equally, in the making of a costs order on the basis of unreasonable conduct, the Tribunal has t......
  • Porter vs Chief Constable of the Police
    • United Kingdom
    • Industrial Tribunal (NI)
    • 18 December 2020
    ...expected to have realised that it was and, if so, at what point they should have so realised, see Scott v Inland Revenue Commissioners [2004] ICR 1410 CA per Sedley LJ at paragraphs 46 and 49. Equally, in the making of a costs order on the basis of unreasonable conduct, the Tribunal has to ......
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    • 1 May 2004
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