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S McGregor (TC2748)
The taxpayer began employment with M a respondent along with HMRC in June 2010. He fell ill in September and obtained sick notes from his GP which he passed to the employer. He did not receive sick pay so he contacted the Revenue.
The employer said it had terminated the taxpayer’s employment on 20 September and had no liability to make statutory sick payments to him.
The taxpayer denied the claim saying he had received no correspondence terminating his employment nor a P45. If he had no longer been employed he would have claimed incapacity benefit rather than statutory sick pay.
The taxman accepted the employer’s version of events and confirmed to the taxpayer that he was not entitled to statutory sick pay.
The First-tier Tribunal said evidence existed that the taxpayer’s employment continued beyond 20 September: he was in possession of a letter...
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