| Commentary

(2) The charge to tax

| Commentary

(2)     The charge to tax

The charge to tax under ITEPA 2003 s 401 is extremely widely drafted. It catches (see ITEPA 2003 s 401(1)) all payments and other benefits which are received directly or indirectly in consideration or in consequence of, or otherwise in connection with:

  1.  

    —     the termination of a person's employment, or

  2.  

    —     a change in the duties of a person's employment, or

  3.  

    —     a change in the earnings from a person's employment, by the person, or the person's spouse or civil partner, blood relative, dependant or personal representatives.

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