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05 October 2010
Issue: 4275 / Categories: Tax cases
Goralczyk (TC672)

Ms Goralczyk appealed against the decision of HMRC under Social Security Contributions Order (SSCO) 1999 Art 7 that she was not entitled to statutory maternity pay (SMP).

In brief to be entitled to SMP the employee must have been employed for a continuous period of 26 weeks continuing into the ‘qualifying week’ (QW). In this case it had been agreed that the qualifying week was that which started on 23 December 2007.

Ms Goralczyk contended that her employment ended on 28 December 2007 which if true would entitle her to SMP while her employer – ITL an employment agency – claimed that she had left on 16 December 2007.

In November 2007 the appellant had asked ITL for the number of paid holidays that she remained entitled to for the year and had been told that there were 11 days due...

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