Probationary period

The taxpayer commenced employment on 17 January 2005. Her employment contract provided that the employment was subject to a three-month probationary period during which a one-week notice period applied.

The contract also provided that upon ‘satisfactory completion of your probation period your employment will be subject to three months’ notice’.

During the probationary period the appellant was informed that there was a risk of redundancy to her position and on 13 April 2005 she was asked to leave the office and remain away from the workplace.

The probationary period ended on 17 April 2005 without the employer assessing her suitability or confirming her in post.

The taxpayer’s contract was terminated on 27 April 2005 and a draft compromise agreement proposed a payment to the taxpayer of £17 971.26 as a payment in lieu of notice.

Although the taxpayer did not agree that the contractual notice period was three months...