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Results: 1-6 of 6

Discrimination compensation: only financial loss arising from termination is taxable

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 23 2010

Compensation for discrimination (other than for financial loss arising from termination) is tax-free, even where it is considerably more than a tribunal would award for injury to feelings

Employment tax changes

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 4 2011

From 6 April 2011 employers must use the 0T tax code for payments to ex-employees following issue of the P45

Tax: problems with concession for legal fees on termination

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 5 2011

Currently an extra statutory concession provides that an employee's legal fees in connection with the termination of employment are tax-free if they are paid by the employer to the employee's lawyer under the terms of a settlement agreement, or are paid pursuant to a court or tribunal order

tax concession, pension auto-enrolment, board diversity

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • August 5 2011

Earlier this year the HMRC codified the tax concession (ESC A81) for legal fees on termination

Tax: VAT charge on retail vouchers

  • Herbert Smith Freehills LLP
  • -
  • European Union
  • -
  • October 1 2010

The European Court of Justice has ruled that part payment of salary to employees in the form of retail vouchers is a taxable supply for VAT purposes

Treatment of post-P45 payments

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 4 2011

Our December ebulletin noted the HMRC's intention to change PAYE regulations and require employers from 6 April 2011 to apply the usual basic, higher and additional tax rates (without taking personal allowances into account) to post-P45 payments

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