Practical Law

The new rules for the tax and class 1 NICs treatment of termination payments took effect from 6 April 2018. Nearly four months on and, even with the benefit of HMRC guidance, it is fair to say the application of the new rules remains uncertain in many, relatively common, termination scenarios. This blog post is … Continue reading Taxation of termination payments: has the dust settled on the treatment of PILONs? →