ÀÏ˾»úÎçÒ¹¸£Àû

Other types of leave

Produced by Tolley in association with
Employment Tax
Guidance

Other types of leave

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Jury service

Employers must allow an employee time off if called for jury service.

The law gives employees the right not to be dismissed or treated detrimentally because they have gone on jury service.

If the employee’s absence on jury service would cause substantial injury to the employer’s business, the employer can ask the employee to delay his jury service. However, an employee can only apply to delay jury service once in a 12-month period. If the employee’s request to delay jury service is refused, the employer has to give the employee the time off.

There is no legal obligation on an employer to pay an employee while on jury service. If an employer does not pay his employees, they can claim a loss of earnings allowance from the court. Alternatively an employer could top up the court’s loss of earnings allowance and expenses so that employees do not lose any pay.

Government guidance on this area can be found on the GOV.UK website.

Public duties

Employee have the right

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Hannah Freeman
Hannah Freeman

Barrister at Old Square Chambers , OMB, Employment Tax


Hannah is an experienced employment law specialist advising on all forms of discrimination, maternity and paternity rights, unfair dismissal, contractual disputes, part-time working and TUPE. Hannah acts for claimants and respondents in both the public and private sectors, including the NHS, the police, local authorities, educational institutions, financial services and the hospitality industry, as well as providing training and support to in-house legal and HR teams.

Powered by
  • 14 Sep 2022 10:01

Popular Articles

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more Read more

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

Terminal trading loss relief

Terminal trading loss reliefTerminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period.

14 Jul 2020 13:49 | Produced by Tolley Read more Read more