Setting out examples of acts which employers consider to be gross misconduct (as recommended by the 2009 Acas Code) can be helpful when it comes to justifying dismissal for such acts, but it is not the whole story. Conduct which cannot reasonably be characterised as deliberate wrongdoing or gross negligence will be insufficient to justify summary dismissal for a first offence, even if it satisfies the description of gross misconduct given in an employer's disciplinary rules. (Sandwell & West Birmingham Hospitals v Westwood, EAT)