Screene v Seatwave Ltd - Changes in the pleaded reason for dismissal: capability and conduct  EAT
An employer may offer different reasons for a dismissal at the time of the original dismissal and in its response to an employment tribunal claim, and the tribunal can conclude that the reason for the dismissal was the first, second, or something else altogether. This is provided always that the claimant has every opportunity to address the "change of tack" and is in no way prejudiced by it.
Seatwave Ltd sells tickets for events. In 2008 it was the victim of a huge fraud, which financial controller Mr Screene did not detect until significants funds had been lost. A disciplinary hearing found him negligent and dismissed him for gross misconduct - as confirmed in its letter of dismissal.