The following Employment Tax guidance note by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Note: the case references in this guidance note are all subscription sensitive.
The Equality Act 2010 (EqA 2010) provides protection against discrimination that relates to certain listed characteristics that people may possess. Some protections relate specifically to only one of those characteristics, while others relate to all of them. These are collectively referred to as 'the protected characteristics'.
Each protected characteristic is listed and, with the exception of pregnancy and maternity, defined in the EqA 2010:
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