TERMINATION PAYMENTS

Sam Whitaker

Sam Whitaker (Shearman & Sterling) provides guidance on areas of uncertainty since the new regime was introduced in April.

Nick Aitchison

Nick Aitchison (Deloitte) answers a query concerning the tax treatment of a termination package being made to an employee.

Nigel Doran

Nigel Doran (Macfarlanes) revisits the case of HMRC v Tottenham Hotspur and recent case law concerning this frequently contentious distinction.

Alasdair Friend

Alasdair Friend (Baker & McKenzie) reviews the recent cases of M Phillips and Tottenham Hotspur Ltd, which represent a reality check against too broad an interpretation of when termination payments flow ‘from’ an employment contract.

Mark Groom

Mark Groom (Deloitte) summarises changes in employment taxes, looking at what’s to come and areas we’ll soon leave behind.

Nigel Doran

Nigel Doran (Macfarlanes) considers a recent case on the taxation of payments to employees for injury to feelings arising from discriminatory treatment culminating in the termination of their employment.

Cathya Djanogly

Were shares ‘restricted’?

Santhie Goundar

HMRC is consulting until 16 October 2015 on simplifying the tax and NICs treatment of termination payments, following the Office of Tax Simplifcation’s July 2014 report on employee benefits and expenses. Proposed options include:

Dr Richard Collier

As the OECD presses ahead with its agenda of expanding the PE concept, Richard Collier (PwC) asks how this will impact on existing structures and arrangements.