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Salary Sacrifice

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Childcare vouchers – no longer child’s play

The position taken by HMRC that an employer must continue to provide childcare vouchers as part of a salary sacrifice scheme during an employee’s maternity leave has been challenged by the Employment Appeal Tribunal (EAT) in the recent case of Peninsula Business Services v Donaldson. The Maternity and Parental Leave Regulations 1999 (MPLR) state that […]

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