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Reason for compensation

15 June 2009
Issue: 4210 / Categories: Tax cases , Income Tax
Crompton (TC12)

The taxpayer who was a former army sergeant worked as a workshop clerk with the Royal Electrical and Mechanical Engineers.

It was decided that the post should be made open to civilians only and that the taxpayer was not eligible for the post even if he had left the army and applied as a civilian. He was offered redundancy but instead he applied for other posts and was turned down for each one.

Eventually he took the post of a storeman but an issue arose as to whether he met the conditions of the job. He finally decided to take redundancy and left the army in 1994.

He later claimed redress on the basis that he should have been offered one of the posts he had been turned down for and also for unfair dismissal.

The army board upheld his complaint...

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