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

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

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