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Chapter 11: Payments made on the termination of employment

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Introduction The scheme of legislative provisions dealing with termination payments Analysing termination packages The types of termination payment that fall in the residual category Exceptions from the residual category of termination payments Termination payments within the other categories of employment income Miscellaneous planning and other points National Insurance Contributions Conclusion ...

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