Termination Payments: A taxing issue for employers

Bryan Cave Leighton Paisner LLP | Employment Law Journal | March 2016 #168
Mark Kaye and Charlie Bowden examine the impact of a recent Upper Tribunal decision on the tax treatment of payments for injury to feelings ‘The decision to separate pecuniary and non-pecuniary loss was the wrong interpretation of s401. The sole factor to consider is whether a payment is made in connection with termination of employment.’ …

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Tax: ITEPA and discrimination payments

Dechert LLP | Employment Law Journal | July/August 2015 #162
Charles Wynn-Evans reviews two important recent authorities on whether compensation for unlawful discrimination can be paid tax free ‘Clarifying the basis for, and the nature of, a payment to be made to an employee to settle their claims can be crucial in determining the proper tax treatment to be applied.’The correct tax treatment of a …

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