Statutory Maternity Pay – Tax Tribunal decision on SMP to be appealedWednesday, November 25th, 2009
On 14 September 2009, the First-tier Tribunal Tax Chamber (formerly known as the General Commissioners) gave its decision in the case North Yorkshire Police and Mrs Deborah Wade v The Commissioners for HM Revenue and Customs. Our summary of the case and its implications for the handling of Statutory Maternity Pay (SMP) can be reviewed at http://www.paypershop.com/payrollblog/statutory-maternity-pay-001/.
As well as being clearly wrong in one particular respect, the decision has the effect of creating, in some situations, divergent rules for SMP and for maternity leave.
HMRC and the Department for Work and Pensions (DWP), both of which are responsible for the relevant legislation have now announced that they are to appeal the decision.
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