Commentary

(c) Consensual termination, where notice already given

Division BII Taxation of Employment Income
| Commentary

(c) Consensual termination, where notice already given

| Commentary

(c)     Consensual termination, where notice already given

Third, where there is a consensual termination of the contract of employment with payment by the employer of a sum in lieu of notice already given. This too is a payment of earnings (Richardson v Delaney [2001] IRLR 663, [2001] STC 1328, Lloyd J).

To continue reading
Analyse the law and clarify obscure passages all within a practical context.