Commentary

(e) Legal costs only, and only in connection with termination

Division BII Taxation of Employment Income
| Commentary

(e) Legal costs only, and only in connection with termination

| Commentary

(e)     Legal costs only, and only in connection with termination

Second, the provision applies only to legal costs, not to any other professional costs (such as accountancy fees) and even then only to legal costs exclusively in connection with the termination dispute. It does not cover costs in relation to a dispute which did not lead to termination, such as a dispute which might give rise to a charge under ITEPA 2003 s 401(1)(b) or (c) (change in duties or in earnings). The pre-existing extra-statutory concession covered the expenses of expert professional witnesses incurred by the

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