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Tax on the Termination of Employment is a practical and fully comprehensive guide to the tax implications that need to be addressed when an employment is terminated.
List of contents
PART I 1 General Legal Matters; 2 The Scheme of Legislative Provisions Dealing with Termination Payments; 3 Analysing Termination Packages; PART II 4 Earnings from Employment; 5 Termination Payments that are Earnings from Employment; PART III 6 The Benefits Code; 7 The Application of the Benefits Code to Termination Benefits; PART IV 8 Payments for Restrictive Undertakings: General; 9 Cash Payments for Restrictive Undertakings; 10 Non-Cash Payments for Restrictive Undertakings; 11 Payments for Restrictive Undertakings Made on Termination of Employment; PART V 12 Benefits from Employer-Financed Retirement Benefits Schemes: General; 13 Benefits from Employer-Financed Retirement Benefits Schemes: Cash Benefits; 14 Benefits from Employer-Financed Retirement Benefits Schemes: Non-Cash Benefits; 15 Benefits from Employer-Financed Retirement Benefits Schemes: Exceptions; 16 Benefits from Employer-Financed Retirement Benefits Schemes: Gifts made on Termination of Employment; PART VI 17 Residual Termination Payments: General; 18 Residual Termination Payments: Cash Benefits; 19 Residual Termination Payments: Non-Cash Benefits; 20 Residual Termination Payments: Exceptions and Reductions; 21 Termination Payments that are Residual Termination Payments; PART VII 22 The Application of Capital Gains Tax to Termination Payments; 23 National Insurance Contributions and Termination Payments; 24 The Tax Treatment of the Employer; 25 Compliance Issues; PART VIII 26 Inducement Payments; 27 Change Payments.
About the author
Donald Pearce-Crump is Director of the Tax Training Department at BDO LLP. He lectures and publishes regularly in a wide range of academic and professional journals.
Summary
Tax on the Termination of Employment is a practical and fully comprehensive guide to the tax implications that need to be addressed when an employment is terminated.
