In Campus Living Villages UK v HMRC [2016] UKFTT 738 (1 November 2016) the FTT found that a discretionary bonus paid to a pregnant employee had been correctly included when calculating her ‘earnings related rate’ of statutory maternity pay (SMP).
This was an appeal by Campus Living against HMRC’s decision that its former employee Ms Sexton was entitled to SMP. Campus Living also challenged the amount of SMP.
Ms Sexton became pregnant whilst employed by Campus Living. Her employment ended on 26 December 2014 and her baby was born on 5 February 2015. The stated reason for the termination of Ms Sexton’s employment was redundancy. Ms Sexton commenced a claim against Campus Living for unfair dismissal and pregnancy discrimination and the claim was compromised without admission of liability.
Campus Living contended that the amount of SMP had been wrongly calculated in...
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In Campus Living Villages UK v HMRC [2016] UKFTT 738 (1 November 2016) the FTT found that a discretionary bonus paid to a pregnant employee had been correctly included when calculating her ‘earnings related rate’ of statutory maternity pay (SMP).
This was an appeal by Campus Living against HMRC’s decision that its former employee Ms Sexton was entitled to SMP. Campus Living also challenged the amount of SMP.
Ms Sexton became pregnant whilst employed by Campus Living. Her employment ended on 26 December 2014 and her baby was born on 5 February 2015. The stated reason for the termination of Ms Sexton’s employment was redundancy. Ms Sexton commenced a claim against Campus Living for unfair dismissal and pregnancy discrimination and the claim was compromised without admission of liability.
Campus Living contended that the amount of SMP had been wrongly calculated in...
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