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Tax on the Termination of Employment

Author: Donald Pearce-Crump

Publication Date: September 2023

Publisher: Bloomsbury Professional

Law As Stated At: 29 June 2023

Tax on the Termination of Employment

Tax on the Termination of Employment

Tax on the Termination of Employment is a practical and fully comprehensive guide to the tax implications that need to be addressed when an employment is terminated.

This is a practical guide for practitioners dealing with the tax aspects relating to termination of employment when the employee receives a payment which may be chargeable to tax. In this new edition, the relevant rules are followed by a scenario which will enable the user to grasp the statutory implications in a user-friendly way.

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.