ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SI 2024/264 The Maternity Leave, Adoption Leave and Shared Parental Leave (Amendment) Regulations 2024

Published on: 07 March 2024
Published by a

Specialist Tax Statutory Instruments

Article summary

The Regulations amend the various maternity, paternity and adoption leave regulations to extend an existing statutory protection from redundancy that currently applies to those employees who are on maternity, adoption or shared parental leave (relevant leave).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more

Bare trusts ― income tax and CGT

Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more Read more