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Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton

Termination payment

Goodwill and termination payments

Relocation package

Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.

Adam Craggs and Daniel Wyatt take two recent cases to consider potential pitfalls

James Bullock looks at the activist group's failed attempt to challenge HMRC

Tracey Wright answers a question on termination payments.

Your impartial need-to-know guide to the coalition Government's emergency Budget