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L v HMRC [2024] UKFTT 401 (TC) The taxpayer sought a hearing in private and anonymisation on two main grounds. The first concerned a substantial threat to her health. She had bipolar disorder and had gone through repeated episodes of psychosis, depression and anxiety. Her earliest episode, precipitated by workplace stress, was, in her view, the foundation for the discriminatory treatment she considered she had received from her employer. The prospect of a public hearing intensified her anxiety, and her psychiatrist’s opinion was that compelling her to face the pressures of a public forum created a high risk of relapse. These matters were central to her request. As its starting point, the FTT turned to Rule 32 of the Tribunal Rules, the provision that mandates that all hearings be held in...
In brief Major advances in neurotechnology are opening paths to tackle conditions spanning cerebral palsy, limb loss, blindness and persistent depression. A genuine paradigm shift is under way. Neurology, neurosurgery and neuro-rehabilitation are undergoing extraordinary change, propelled by striking progress in implantable neurotechnologies. Tools once confined to science fiction are moving swiftly from the laboratory into mainstream clinical practice, recasting how we understand neurological injury and its profound repercussions. This transformation goes to the core of our responsibilities as lawyers. Restitutio in integrum invariably requires examining the assistive technologies on offer. Now, achieving restitutio in integrum is attainable in ways that once defied imagination. In years past, a claimant who had lost an eye might have received a little gratuitous care and a sympathetic pat on the back; today, after the success of Science Corp’s PRIMA implant trials in October 2024, we confront the very real, and faintly Biblical, possibility of restoring sight to the blind...
Health & safety executive enforcement trends Under its strategy through to 2032, the HSE will prioritise action on the most significant health and safety challenges, placing particular emphasis on better workplace health. Protecting workers from physical harm has long been central to the HSE’s mission, and its performance in this sphere is widely regarded as a global benchmark. That approach has helped ensure Great Britain records some of Europe’s lowest rates of fatal and non‑fatal occupational injury. Yet, the regulator’s latest figures indicate—once again—that work‑related ill health is increasing; stress, depression and anxiety remain the leading reasons for absence across Great Britain. In 2023, about 1.8 million people reported a work‑related illness. Of these, 875,000 workers experienced stress, depression or anxiety attributable to their jobs, while 473,000 suffered musculoskeletal disorders associated with their work. To assist employers in tackling these problems, the HSE has introduced a series of initiatives, including two enforcement‑led health campaigns centred on controlling hazardous dusts and on the safe moving and handling of material...
Mental ill health does not pick and choose. Wealth and fame are no defence; it reaches people of every age. The myriad sports stars who have spoken frankly about depression, in particular, make clear that physical fitness is no guarantee of psychological health. It affects all ages, and physical health is no guarantor of mental health. Nevertheless, there are a number of steps we can take to try to care for ourselves—and for those around us. Self-awareness The first, and most vital, step is to understand mental health—what thriving feels like and the signs and symptoms that might point to problems. This is not typically taught at school. Attend training sessions if you can. Read about it. Without that grounding, you cannot promote positive wellbeing or notice when difficulties could be developing, for you or for others nearby. For further information see Practice Note: Understanding mental health and wellbeing. That learning must be paired with self-awareness. Practise paying attention to your feelings and thoughts, recognise them for...
As people live longer, mental ill-health rises because bodies outlast minds. Dementia and conditions such as depression, anxiety, psychosis, confusion and personality disorders can all affect a testator’s ability to make a Will. Substance misuse, alcoholism and a recent bereavement can also materially reduce capacity. Analysis of the test for testamentary capacity When evaluating a deceased person’s testamentary capacity, recent authority confirms that Banks v Goodfellow remains the governing test. It requires that a testator must: grasp the nature and consequences of making a Will comprehend the breadth of the estate being disposed of recognise and weigh any potential claims on the estate be free from any disorder of mind that distorts or overbears the above In Leonard v Leonard, the High Court provided an authoritative, wide-ranging synthesis of the principal principles and authorities relating to each of these four limbs, and offered clarification in respect of the first and fourth. See News Analysis: High Court provides guidance on...
This Practice Note sets out to clarify what is meant by mental health and well-being, and to unpack terms that are often (mis)used in this context. These include: stress anxiety depression Promoting positive well-being depends on recognising the typical challenges that surface at work. The purpose of this Practice Note is to deepen your understanding of how different mental illnesses affect people, so you can identify issues as they emerge and be better equipped to put an effective well-being strategy in place. The spectrum of mental health When we consider physical health, we naturally picture a spectrum: at one end, optimal functioning where we feel fit and healthy; at the other, serious illness, with a range of milder symptoms and conditions in between. What sits at the “positive” end varies from person to person. For example, an Olympic athlete’s view of optimised physical health and capability will differ markedly from that of a typical middle-aged lawyer. We can think of...
Insert in para 8.2 of claim form ET1: The Claimant served with the Respondent as a [ insert job title, eg ‘paralegal and then as a trainee solicitor’ ] commencing on [ insert start date of employment, eg 6 September 2021 ] and continuing until [ his OR her OR their dismissal on [ insert date, eg 31 March 2024 ] ]. The Respondent is [ insert brief description of the nature of the Respondent, eg ‘an international law firm’ ]... [ The Claimant alleges that the Respondent subjected [ her OR him OR them ] to [ a course of ] discrimination, harassment and victimisation, which encompassed [ his OR her OR their ] discriminatory and unfair dismissal. ]... Disability The Claimant lives with [ insert details, eg ‘clinical depression and severe dyslexia’ ] and was, throughout the relevant period, a disabled person [ owing to each of these impairments ] for the purposes of section 6(1) of the...
Part A Statement of facts I live with diabetes and long-term depression. I am profoundly dyslexic. I have worked for the company as a sales executive since [ insert date ]... In [ insert date ], my diabetes worsened and, following a period of absence, my employer referred me to an occupational health consultant... On [ insert date ], I met with my manager, Mr A, and a human resources adviser, Mr B. They said my level of absence was unacceptable. They showed me the consultant’s report by Dr C. Dr C stated it was unsafe for me to continue undertaking driving duties. Mr A said I could not remain in my sales executive role... I noted that the report also indicated my condition should improve as I responded to an adjustment in the management of my diabetes, after which I would be able to resume driving duties... Mr A said the company could not wait and that I would need to consider...
[ Insert in para 8.2 of claim form ET1: ] The Claimant lives with diabetes, long-term depression and acute dyslexia, each of which amounts to a disability for the purposes of the Equality Act 2010, s 6(1). He has worked for the Respondent since [ insert date ] in the role of [ sales executive ]. Around [ insert date ], the Claimant’s diabetes deteriorated. Following a period of absence, the Respondent arranged a referral to an occupational health consultant, [ insert name of consultant ]. On [ insert date ], a meeting took place between the Claimant and Mr A, [ insert position ], together with Mr B, [ insert position ]...