University of Edinburgh: [2026] EAT 96
An EAT appeal concerning the appropriate quantum of an ACAS uplift and grossing up of compensation in a complex unfair dismissal and disability discrimination case. The appellant challenged the tribunal's application of a 2.5% ACAS uplift and its refusal to gross up certain award elements for tax. The EAT upheld the tribunal's decisions, finding that the ACAS uplift issue was remitted by necessary implication and the tribunal properly applied the law in adopting a pragmatic approach to grossing up given uncertainty about tax treatment.