Commentary

(d) Summary dismissal, no contractual right to make payment in lieu

Division BII Taxation of Employment Income
| Commentary

(d) Summary dismissal, no contractual right to make payment in lieu

| Commentary

(d)     Summary dismissal, no contractual right to make payment in lieu

Fourth, summary dismissal with tender of a payment in lieu of notice, in the absence of any contractual right for the employer to make a payment in lieu. This falls outside the definition of general earnings and, to the extent it exceeds £30,000, is taxable as a termination payment within s 401.

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