Legal News

Claim for SMP cannot be settled by agreement unless the SMP is paid (NVCS Ltd v (1) Commissioners for HMRC (2) Dare)

Published on: 08 November 2019
Published by: LexisPSL
  • Claim for SMP cannot be settled by agreement unless the SMP is paid (NVCS Ltd v (1) Commissioners for HMRC (2) Dare)
  • What are the practical implications of this judgment?
  • What is the relevant background?
  • Background law
  • Background facts
  • The decisions of HMRC
  • What did the First-tier Tax Tribunal decide?
  • Case details

Article summary

Employment analysis: It is not possible to enter into a binding agreement in ‘full and final settlement’ of a claim for statutory maternity pay (SMP) (even under the auspices of Acas) unless the employer has actually paid the employee her entitlement to SMP, according to the First-tier Tax Tribunal. or take a trial to read the full analysis.

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