Mr C Brown v EMS Internet Ltd (in Voluntary Liquidation): 2404085/2017
JUDGMENT
[1]The claimant’s claim for unfair dismissal succeeds.[2]The claim for damages for breach of contract and unlawful deduction of wages are dismissed.[3]The sum due to the claimant is £57,383.39 which is calculated as per the reasons set out below.REASONS
[1]The claimant attended the hearing but there was no attendance from the respondent company which is in voluntary liquidation.[2]The claimant earned a basic wage with the respondent of £24,000 per annum but I am satisfied that his taxable income for the last two years far exceeds that sum. I have calculated his compensation from his P60 for the year 2015/2016 which the claimant says is the sort of wages he earned up to the date he was dismissed, including basic wage, commission and bonus. The taxable income for that year was £67,403.57. His income after tax and deductions was £46,582.51.[3]I decide that the sum due to the claimant is £46,582.51. That is a year’s compensation from the time he was dismissed. I am prepared to order the respondent to pay that sum grossed up to £57,637.51.[4]I have deducted £15,000 for the claimant’s potential earnings over the next year in his new venture with his friend and partner which they set up after the claimant’s dismissal. That leaves a net figure of £42,637.51 due to the claimant[5]To that sum I have added loss of statutory protection compensation of two weeks at £922 which leaves the claimant's compensatory award at £43,559.51. I have uplifted that amount by 25% for breach of the ACAS code when the respondent dismissed the claimant which is £10,889.88, and I have added that sum to the compensatory figure, giving a final figure of £54,449.39. That sum does not exceed his statutory cap of £67,403.57[6]Finally I have added the basic award which is £2,934.[7]Therefore the total sum due to the claimant is £57,383.39 and I order the respondent to pay that sum forthwith.[8]The recoupment provisions do not apply.