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Boyes Turner LLP | United Kingdom | 1 May 2018

Risks and recommendations with the new tax rules on termination payments

Following last week’s article on Taxation of Termination and Injury to feelings awards, Tom Pimenta reviews the risks and provides some


Penningtons Manches Cooper LLP | United Kingdom | 2 Mar 2018

HMRC clarifies upcoming changes to tax treatment of termination payments

In its February employer bulletin, HMRC has clarified the commencement provisions for the forthcoming changes to the tax treatment of some payments


Baker McKenzie | United Kingdom | 17 Jan 2018

Taxation of termination payments: non-contractual PILONs to be taxed from 6 April 2018

Significant changes are planned to come into effect on 6 April 2018 which will impact the taxation of some payments in lieu of notice (PILONs). The


Addleshaw Goddard LLP | United Kingdom | 7 Feb 2017

Employee Incentives Update - January 2017

Determining the tax position of an individual where clawback provisions have been operated by the employer can be complex. HMRC has now amended the


Dechert LLP | United Kingdom | 10 Jan 2017

HMRC Publishes Guidance on the Tax Treatment of Clawback of Remuneration in the UK

Since the financial crisis of 2008 2009, swathes of new regulations have been introduced governing various aspects of remuneration in the financial


RPC | United Kingdom | 6 Jul 2016

Tottenham Hotspur Ltd v HMRC - football club secures win against HMRC over player termination fees

In Tottenham Hotspur Ltd v HMRC, the FTT has allowed the taxpayer's appeals and concluded that the transfer fees paid in respect of two football


MacRoberts LLP | United Kingdom | 21 Sep 2011

Honesty is the best policy

If any term of an employment contract will involve breaking the law (or is "tainted with illegality" in the restrained language of the law) then public policy dictates that the parties should not have access to the courts to resolve disputes and that can sometimes bar otherwise good unfair dismissal claims.


ENSafrica | South Africa, United Kingdom, European Union | 7 Jul 2011

The VAT status of forfeited deposits

Her Majesty Revenue & Customs (“HMRC”) recently updated their guidance and practice in the United Kingdom regarding the VAT status of forfeited deposits, following a judgment of the European Court of Justice (“ECJ”) (ECJ Case C-27705).


Nabarro LLP | United Kingdom | 11 Apr 2011

No more second bites for trustees: the end of the rule in Hastings-Bass

The rule in Hastings-Bass had been settled law for many years.


A&L Goodbody | United Kingdom, Ireland | 5 Apr 2011

The rule in Re Hastings-Bass

The Court of Appeal in the UK has determined that the rule in Hastings-Bass has been misinterpreted and is much narrower than subsequent cases suggested.

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