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Deborah Wade Case
Upper Tax Tribunal resolves SMP issues in the Deborah Wade case
In September 2009, the First-tier Tax Tribunal gave its decision in the case North Yorkshire Police and Mrs Deborah Wade v The Commissioners for HM Revenue and Customs. This was the first judicial decision on a matter concerning statutory payments since administration of the SMP/SAP/SPP schemes was transferred to the Inland Revenue (now HMRC). The [...]
