Gloria has been employed by Modern Family Limited for 10 years carrying out administrative support tasks of a wide variety. Modern Family Ltd's director Jay, has always looked on her as a very competent employee, and she has never been the subject of any disciplinary hearing or proceedings in all the time she has been with the firm. Last month, however, Jay discovered that Gloria has made a number of significant errors in her bookkeeping work that caused the firm's main account to go into overdraft (this is what alerted Jay to the fact that something that might be amiss). Upon investigation Jay also discovered that Gloria had also failed to make the VAT return for the last two periods, or to remit the VAT amounts to HMRC. When Jay went to investigate what might have happened, he discovered that Gloria had been running her own Air BnB business during office hours for the last four years without permission but disguising that fact from her colleagues. Jay flew into a rage when he discovered