Termination Payments

Bill Packer and Elaine Baker
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Bill Packer: Touche Ross & Co.
Elaine Baker: Touche Ross & Co.

Chapter 11 in A Tax Guide to Remuneration and Fringe Benefits, 1982, pp 105-117 from Palgrave Macmillan

Abstract: Abstract The fact that there is an exemption from tax for termination payments is widely known. However, the detailed rules were substantially modified by the 1981 Finance Act and further changes were made as regards payments made after 5 April 1982 by the 1982 Finance Act.

Keywords: Fringe Benefit; Service Agreement; Employer Owner; Restrictive Covenant; Inland Revenue (search for similar items in EconPapers)
Date: 1982
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-06674-2_11

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DOI: 10.1007/978-1-349-06674-2_11

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