In Wade and North Yorkshire Police v HMRC [2011] UKUT B1 (TCC), Mrs Wade took police maternity leave earlier than the 11th week before the expected week of childbirth (EWC). She notified her employer that she wanted to receive her statutory maternity pay (SMP) from the 4th week before the EWC.
The employer argued that Mrs Wade should receive her SMP from the 11th week before the EWC.
The Upper Tribunal disagreed. Mrs Wade could claim her SMP from the 4th week before the EWC. The Statutory Maternity Pay (General) Regulations 1986 allowed Mrs Wade to select the start date of the SMP period.
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