The following Employment Tax guidance note Produced by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
The Equality Act 2010 has separate provisions with regard to discrimination against a woman, which occurs because of her pregnancy or in connection with her maternity leave.
The provision regarding pregnancy and maternity discrimination defines a period called the ‘protected period’. That period:
begins when the relevant woman’s pregnancy begins, and
at the end of the additional maternity leave period, or when she returns to work after the pregnancy (if that is earlier), in cases where the woman has the right to ordinary and additional maternity leave
two weeks after the end of the pregnancy, if she does not have the right to ordinary and additional maternity leave
A person discriminates against a woman if, in the protected period in relation to a pregnancy of hers, he treats her unfavourably:
because of the pregnancy
because of illness suffered by her as a result of it
EqA 2010, s 18(2)
Where a decision is taken during the protected period to treat a woman unfavourably because of her pregnancy or related illness, but the treatment occurs after the end of the protected period, it will be deemed to have occurred during the protected period and will therefore constitute discrimination.
A person discriminates against a woman if he treats her unfavourably because she is on compulsory maternity leave.
A person discriminates against a woman if he treats her unfavourably because she is exercising or seeking to exercise, or has exercised or sought to exercise, the right to ordinary or additional maternity
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European directives, both of which may be subject to making a formal claim.This guidance note outlines the rules for UK withholding tax, and
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
Normal due dateSmall companies (including marginal relief companies) are required to pay all of their corporation tax ― nine months and one day ― after the end of the chargeable accounting period.For example, where a chargeable accounting period ends on 31 December 2018, the due and payable date for
Why is this important?Tax-free amountEach individual, whether or not they are resident in the UK, is entitled to an annual exempt amount when calculating the taxable amount of their chargeable gains for the tax year (although see the exceptions below). The annual exempt amount is also known as the
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.