Tax on the Termination of Employments, 3rd edition

Taxation › U.K.

Tax on the Termination of Employments, 3rd edition

By Donald Pearce-Crump
Bloomsbury Professional (formerly Tottel Publishing) March 2013

Specifications

ISBN-13
9781780430072
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
March 2013
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

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. The book 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 legal obligations and looks at cash payments and payments in kind, compliance issues, and payments made after termination.

Table 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.

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