Tax on the Termination of Employments, 3rd edition

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.