The following Employment Tax guidance note Produced by Tolley in association with Paul Tew provides comprehensive and up to date tax information covering:
The Employment Rights Act 1996 (ERA 1996) gives a number of statutory rights in relation to being suspended from work to an employee who has notified her employer that she is pregnant, has given birth in the past six months, or who is breast-feeding a child. An employee who is suspended from work on maternity grounds is entitled to be paid remuneration by her employer for as long as the suspension lasts. This could be months or years if the employee is breast-feeding and the health and safety of her child is at risk.
Maternity grounds in relation to suspension from work are where an employee is pregnant, has recently given birth, or who is breast-feeding a child and where continued attendance at work might risk damage to the employee’s, or her baby’s health, as identified by an employer’s risk assessment. This must be a suitable and sufficient assessment of the risks to the health and safety of employees to which they are exposed whilst they are at work. Some common risks may include lifting and carrying, working with chemicals or standing for long periods of time. If the mother’s heath is a concern, advice should be sought from her General Practitioner. If the employer and her employer disagree about the level of risk posed, the em
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The substantial shareholding exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. Conversely, if losses are generated by the disposal and the SSE conditions are
The basic rule is that all benefits provided to an employee by reason of their employment are taxable unless there is a specific exemption or other rule that means they are not chargeable to tax.ExemptionsThe main exemptions for employee benefits are in ITEPA 2003, ss 227–326B (Pt 4).Below is an
Maintenance payments are payments made by a taxpayer to their former or separated spouse for the maintenance of that former spouse 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 payments must be made by virtue
From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,250 in 2020/21 and 2019/20) to the spouse or civil partner where neither party is a higher rate or additional rate taxpayer. The legislation calls this the ‘transferable tax allowance’ but the GOV.UK website
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