Lewis v Squash Ireland Ltd

JurisdictionIreland
Judgment Date01 January 1983
Date01 January 1983
CourtEmployment Appeal Tribunal (Ireland)
(E.A.T.)
Lewis
and
Squash Ireland Ltd

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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9 cases
  • Leona Flynn v National Asset Loan Management Ltd and Others
    • Ireland
    • High Court
    • 25 Julio 2014
    ...2009 S101 MCDERMOTT CONTRACT LAW 2001 PARA 15.46 STARLING SECURITIES v WOODS UNREP McWILLIAM 24.05.77 1978/3/299 LEWIS v SQUASH IRELAND 1983 ILRM 363 CHITTY & ORS CHITTY ON CONTRACTS 31ED 2012 VOL 1 PARA 2.125 GRUBB & ELLIS CO v BRADLEY REAL ESTATE TRUST 909 F 2D 1050 (1990) (7TH CIRCUIT) ......
  • Quinn v IBRC (in special liquidation)
    • Ireland
    • Supreme Court
    • 27 Marzo 2015
    ...to be enforceable or otherwise. While a decision made by the Employment Appeals Tribunal, the case of Lewis v. Squash Ireland [1983] I.L.R.M. 363, can, I think fairly, be said to represent the orthodox position in this jurisdiction and has also been implicitly recognised by the courts. 7.58......
  • Red Sail Frozen Foods Ltd ((in Receivership))Red Sail Kilmore Ltd ((in Receivership)) and Red Sail Exports Ltd ((in Receivership)) Tom Grace
    • Ireland
    • High Court
    • 20 Octubre 2006
    ...1984 S6(2) HAYDEN v SEAN QUINN PROPERTIES LTD 1994 ELR 45 NAPIER v NATIONAL BUSINESS AGENCY LTD 1951 2 AER 264 LEWIS v SQUASH IRELAND LTD 1983 ILRM 363 UNFAIR DISMISSALS (AMDT) ACT 1993 UNFAIR DISMISSALS ACT 1977 S8(11) MINIMUM NOTICE & TERMS OF EMPLOYMENT ACT 1973 S13 TINSLEY v MILLIGAN 1......
  • Case Number: TED1920. Labour Court
    • Ireland
    • Labour Court (Ireland)
    • 1 Agosto 2019
    ...Limited (In Special Liquidation) & Ors [2015] IESC 29Clarke J , said as follows, albeit obiter: “ the case ofLewis v. Squash Ireland [1983] I.L.R.M. 363,can, I think fairly, be said to represent the orthodox position in this jurisdiction and has also been implicitly recognised by the courts......
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1 books & journal articles
  • Access to Justice for Migrant Workers
    • Ireland
    • Hibernian Law Journal No. 8-2008, January 2008
    • 1 Enero 2008
    ...in the UK Vakante . Addey & Stanhope School and Others EAT 10565/03/RN. See also the Irish decision of Lewis v. Squash Ireland Ltd. [1983] ILRM 363. 21 Cheshire and Fifoot supra note 19 at p 425. 22 Mogul Steamship Co v McGregor, Gower & Co [1982] AC 25 at p 39 ( per Lord Halsbury). 23 As C......

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