Graham Elliott (City & Cambridge Consultancy) considers a recent tribunal decision on whether redundancy payments were consideration for a supply of goods or services.
The express aim of the proposed changes is to simplify the current position. However, the draft legislation suggests that the opposite might well be the result. Alasdair Friend (Baker & McKenzie) reviews the consultation document.
Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton
