UUÂãÁÄÖ±²¥

Tax News

Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) (Amendment) Regulations 2021

Published on: 25 February 2021
Published by a

Specialist Tax Statutory Instruments

news-detailpage-img

Article summary

The regulations amend regulations 2 and 3 of the Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations, SI 2020/814 following the extension of the Coronavirus Job Retention Scheme (CJRS) to 30 April 2021.

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

Popular Articles

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

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

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more Read more