In Vesuvius plc and others v Cowie [2025] EAT 183, the EAT held that, although an employment tribunal had wrongly grossed up an award of compensation to take account of National Insurance contributions (which were not in fact payable), the employer had not argued the point at tribunal and was not permitted to raise it as a new point on appeal due to prejudice to the employee, who had already paid UK and US taxes on the full amount.
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Employer not allowed to appeal compensation award on new point of law after claimant had already paid tax due (EAT)
