> Further, whilst not determinative in itself of whether or not the dismissal was
unfair, this one off comment did not amount to gross misconduct or misconduct
so serious to justify summary dismissal for reasons that I have provided above.
That part of the ruling is independent of the company policies.
Yes, poor performance could be one. Breach of contract is another, for example, doing something counter to your job. This is different from gross misconduct, as gross misconduct doesn't have to be enumerated in your contract. For example, punching your colleague is both illegal and will likely get you fired for gross misconduct. My contract doesn't have a clause that says "don't assault your colleagues."
That part of the ruling is independent of the company policies.