| Changes
to Rights During Maternity Leave |
Following changes made to the Sex Discrimination
Act and to the Maternity and Parental
Leave Regulations, the law on contractual
terms of employment during Additional
Maternity Leave (AML) changed in respect
of women whose babies were due on or
after 5 October 2008. The date the baby
is due, as shown on the MATB1 certificate
(provided by the midwife or doctor at
around 20 weeks into the pregnancy) is
the relevant date and not the date the
baby is actually born.
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HMRC have updated their model Gift Aid
declaration form for charities and community
amateur sports clubs to reflect the reduction
in the basic rate of tax from 22% to
20% from the beginning of this tax year.
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The system of capital gains tax (CGT)
for individuals and trustees changed
radically from 6 April 2008. The changes
included the abolition of taper relief
and indexation allowance and the introduction
of a single rate of CGT of 18%.
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| Mandatory
Company Trading Disclosures |
From 1 October 2008, new rules are in
place to unify and replace the various
regulations setting out the trading disclosures
that incorporated companies must make
to show their legal identity. This is
now being monitored by Trading Standards
and can result in a £5000 fine.
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|
