Golden Handshakes/Ex Gratia Payments/Redundancy Payments/Termination Payments

Below is a selection of our most recent updates on this subject.

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Whether Payment Was In Connection With Employment

An employee claimed that most of his termination payment was for damage to reputation and injury to feelings rather than in connection with the termination of his employment.
Tuesday, March 31, 2009

Whether Payment Was In Connection With Employment

An employee suffered religious discrimination, left his employment and was paid compensation. Was this taxable under section 148 of ICTA 1988?
Friday, June 20, 2003

Redundancy Payments

The first £30,000 of any redundancy payment is tax-free if it is compensation or an ex gratia payment. Interpretation of the term 'any redundancy payment'.
Wednesday, January 15, 2003

Whether Termination Payment Was Payment For Breach Of Contract

The High Court has found that a payment was not for breach of contract thus the first £30,000 was not exempt from income tax under Schedule E: The courts will examine the facts rather than simply accepting what the employer and employee agree to.
Monday, July 23, 2001

Payment To Withdraw Case From Industrial Tribunal Is Taxable

A payment of £20,000 by the employer to an employee to withdraw a case from an industrial tribunal was taxable.
Friday, April 06, 2001

Pilons - Emi Group Electronics V Coldicott - Court Of Appeal

Wednesday, October 18, 2000

Termination Settlement Reporting Requirements

Wednesday, October 18, 2000

Pilons And National Insurance

Wednesday, October 18, 2000

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