CPAG – Recent Upper Tribunal case for HMRC
This section summarises recent decisions of the Upper Tribunal; these set a binding precedent on HMRC decision-makers and First–tier Tribunals in similar cases. HMRC must show reasonable grounds for changing decision This is another case highlighting HMRC’s poor practice in failing to set out the legal and factual basis for Continue Reading
CPAG – Guidance on Shared Parental Leave
Shared parental leave and statutory shared parental pay is being introduced for couples expecting a baby or adopting a child on or after 5 April 2015. This replaces additional paternity leave and pay, and offers more flexibility to couples to share the responsibility for the child and protect their income Continue Reading
