Ms M Parkar v Department for International Development: 2201357/2015
JUDGMENT
Upon the Tribunal recording that:(a) The Respondent will not oppose an application for reconsideration of this judgment with regard to grossing up, including any necessary application for an extension of time for such application, if HMRC take the view that the rate of income tax to be applied to the award under paragraph 1(d) below is other than 20%;(b) The parties will by 14 January 2019 write jointly to HMRC setting out the approach to grossing up used under paragraph 1(d) below. The unanimous judgment of the Tribunal is as follows:[1]Pursuant to section 115 of the Employment Rights Act 1996 the Respondent is ordered to re-engage the Claimant on the following terms:(a) The identity of the employer is The Department for International Development.(b) The nature of the employment is Executive Assistant B2 grade.(c) The remuneration for the employment is £29,367.00 per annum gross. Case Number: 2201357/2015(d) The amount payable by the Respondent in respect of benefits which the Claimant might reasonably be expected to have had but for the dismissal (including arrears of pay) for the period between the date of termination of employment and the date of re-engagement is the net sum of £89,257.40, grossed up as agreed to £104,071.75.(e) Pension rights of £31,197.27 are to be restored to the Claimant’s pension.(f) The date by which the order must be complied with is 14 January 2019.