Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 21 No 11 Nov/Dec 2016

Book of the Month

Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

Price: £99.95

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Tax on the Termination of Employments 3rd ed


ISBN13: 9781780430072
Previous Edition ISBN: 1845925157
Published: March 2013
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £85.00



Low stock.

Tax on the Termination of Employments is a practical and fully comprehensive guide to the tax implications that need to be addressed when an employment is terminated.

The book comprises a discussion of the detailed rules of each of the relevant charging provisions, together with exemptions from those charges. It covers all aspects including both voluntary payments and payments made pursuant to legal obligations and looks at cash payments and payments in kind, compliance issues, and payments made after termination.

Subjects:
Employment Law, Taxation
Contents:
PART I
1. General Legal Matters
2. The Scheme of Legislative Provisions Dealing with Termination Payments
3. Analysing Termination Packages

PART II
4. Earnings from Employment
5. Termination Payments that are Earnings from Employment

PART III
6. The Benefits Code
7. The Application of the Benefits Code to Termination Benefits

PART IV
8. Payments for Restrictive Undertakings: General
9. Cash Payments for Restrictive Undertakings
10. Non-Cash Payments for Restrictive Undertakings
11. Payments for Restrictive Undertakings Made on Termination of Employment

PART V
12. Benefits from Employer-Financed Retirement Benefits Schemes: General
13. Benefits from Employer-Financed Retirement Benefits Schemes: Cash Benefits
14. Benefits from Employer-Financed Retirement Benefits Schemes: Non-Cash Benefits
15. Benefits from Employer-Financed Retirement Benefits Schemes: Exceptions
16. Benefits from Employer-Financed Retirement Benefits Schemes: Gifts made on Termination of Employment

PART VI
17. Residual Termination Payments: General
18. Residual Termination Payments: Cash Benefits
19. Residual Termination Payments: Non-Cash Benefits
20. Residual Termination Payments: Exceptions and Reductions
21. Termination Payments that are Residual Termination Payments;
PART VII
22. The Application of Capital Gains Tax to Termination Payments
23. National Insurance Contributions and Termination Payments
24. The Tax Treatment of the Employer
25. Compliance Issues;
PART VIII
26. Inducement Payments
27. Change Payments.