Lewis v Squash Ireland Ltd
Jurisdiction | Ireland |
Court | Employment Appeal Tribunal (Ireland) |
Judgment Date | 01 January 1983 |
Date | 01 January 1983 |
Contract of employment tainted with illegality - Whether illegal aspect severable - Consequence of illegality - Whether contract void or unenforceable - Unfair Dismissals Act, 1977 (No.10), ss. 1, 6.
The appellant claimed compensation for his dismissal by the respondent company. He had been employed as managing director of the company. The issue of whether the dismissal was unfair was the subject of evidence over thirteen days. His salary was £16,000 per annum, part of which, £2,000, was treated in the respondent company's books as an expense. It had been agreed between the parties that the payment was a salary increase. The Tribunal expressed the view that the non-inclusion of the £2,000 in the appellant's remuneration was contrary to his obligation to account fully under the P.A.Y.E. system. Counsel were invited to make submissions on whether the contract was tainted with illegality, and if so, the effect on the appellant's claim. Held: The payment of £2,000 made to the appellant was part of his remuneration and was misdescribed as an expense. The scheme adopted in relation to its payment was illegal and amounted to a fraud on the revenue. The...
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