The following Employment Tax guidance note by Tolley in association with Hogan Lovells provides comprehensive and up to date tax information covering:
All case references in this guidance note are subscription sensitive.
Termination occurs every time a contract comes to an end. While dismissal may be the most common and the most important in terms of employee rights and employer obligations, there may be other reasons for termination.
The types of termination are:
A contract and employment under that contract will terminate when a period specified in a fixed term contract comes to an end or where an event specified in a limited-term contract occurs.
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