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Health Canada identifies lithium-ion batteries, infant bath seats, and water beads as hazards of concern
Health Canada has recently identified three new classes of products that pose a hazard of concern.
United Kingdom | Publication | July 2023
On June 30, 2023, HMRC published the latest edition of the Pension schemes newsletter.
The online annual allowance calculator has been updated to reflect the increase to the annual allowance, adjusted income and money purchase annual allowance for the 2023 to 2024 tax year.
Following the announcement in the Spring Budget 2023 that from April 6, 2023, the lifetime allowance charge would be removed, and fully abolished from the 2024 to 2025 tax year, HMRC has recognised the impact this would have on the payment of stand-alone lump sums. A stand-alone lump sum is a payment that represents all a member’s uncrystallized rights under a scheme.
The Government has amended the Finance (No. 2) Bill to make clear that any amount of a stand-alone lump sum over the April 5, 2023, maximum may still be paid to the member as a stand-alone lump sum and where there is an excess, this is subject to the member’s marginal rate of Income Tax.
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Health Canada has recently identified three new classes of products that pose a hazard of concern.
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An employer’s ability to ask for a sick note when an employee is absent from work due to illness is becoming increasingly curtailed across Canada.
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Over the past two years, Spain has significantly strengthened its foreign investment screening mechanism, and all acquisitions by foreign investors (as defined below) of a Spanish entity active in a strategic sector are subject to prior authorisation by the Ministry of Industry, Commerce and Tourism (“MoICT”).
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