STATUTORY MATERNITY PAY – definition of ‘normal pay day’ and ‘day of payment’ – whether in a case when earnings were paid and received on different days the date of payment or the date of receipt counts – held the date of payment counts – appeal allowed
[2012] UKFTT 311 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 16 November 2021; Ref: scu.462658