Mr P Rothwell v Commissioners for HM Revenue & Customs — 2020

The tribunal found that the claimant was not disabled within the meaning of the Equality Act 2010 by reason of either depression or neck, back, shoulder and hip problems. It found that the alleged mental impairment was not long term and did not have substantial adverse effects, and that the evidence did not show a physical impairment with more than minor or trivial adverse effects on normal day-to-day activities.

The discrimination arising from disability and reasonable adjustments complaints therefore failed. The tribunal also found, in the alternative, that the alleged disclosure to Greg Alexander of an intended disability grievance had not been proved, that the respondent did not have actual or constructive knowledge of disability, and that the claimed disadvantages from the PCPs were not established. The victimisation claim failed because the alleged protected act was not proved and because the tribunal found no causal link between it and the referral to discipline, dismissal or appeal outcome.

On unfair dismissal, the tribunal found that the respondent dismissed for conduct and that the dismissing officer genuinely believed the claimant had failed to engage properly with repayment of an HMRC tax credit debt and had failed to notify the tax credits office of higher income. The tribunal found the investigation and procedure were within the band of reasonable responses and that dismissal was within that band based on the failure to engage with repayment of the debt. It noted that the internal fraud wording in the dismissal letter was incorrect because the dismissing officer had not found dishonest or fraudulent intent.

For breach of contract, the tribunal made its own findings and concluded that the claimant had been aware of the tax credit debt for several years before arranging repayment, and that failing to deal with the debt promptly was a serious breach of incorporated conduct rules requiring HMRC employees to manage private dealings with HMRC properly and on time. It found this sufficiently serious to justify dismissal without notice.