Procedural irregularity did not change outcome

The claimant worked as an accountant. She was subject to disciplinary proceedings for ‘insubordination’ for refusing to follow an instruction from the employer to include figures for expenses described as ‘estimates’ in clients’ tax returns. These estimates were not based on actual records of expenditure and were routinely much higher than actual records would suggest. The employer gave the claimant a final written warning after which she resigned claiming constructive dismissal.

The Employment Tribunal found the claimant had been constructively dismissed. The employer appealed to the Employment Appeal Tribunal (EAT). It argued that the tribunal had erred in law in prejudging the case and failed to put to the employer that he had acted dishonestly.

The judges in the EAT disagreed with the employer’s contention that the employment tribunal judge had prejudged the case. It noted that ‘even where the judge appears to make a finding of fact by “accepting” the...