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Tax on the Termination of Employments, 3rd edition

Tax on the Termination of Employments, 3rd edition

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781780430072
  • Published In: March 2013
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • 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.

  • 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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