½Û×ÓÊÓÆµ

Tax News

SI 2024/251 The Carer’s Leave Regulations 2024

Published on: 04 March 2024
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations make provision to implement a new statutory entitlement to Carer’s Leave for employees from 6th April 2024. They ensure that this leave will be available to employees to care for a dependant with a long-term care need.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more