Tax on the Termination of Employments

Tax on the Termination of Employments is a practical and fully comprehensive guide to the tax implications that need to be addressed when an employment is terminated in the UK. The book deals with the tax aspects relating to termination of employment when the employee receives a payment which may be chargeable to tax. In this third edition, the relevant UK rules are followed by a scenario which will enable the user to grasp the statutory implications in a user-friendly way. It comprises a discussion of the detailed rules of each of the relevant charging provisions, together with exemptions from those charges. It covers all aspects, including both voluntary payments and payments made pursuant to UK legal obligations and it looks at cash payments and payments in kind, compliance issues, and payments made after termination.