Counsel Sam Whitaker (London-Compensation, Governance & ERISA) authored an article published by the Tax Journal on November 9 entitled "Tax on Termination Payments: The New Law in Practice."

The article provides guidance on areas of uncertainty since the new regime was introduced in April 2018, relating to the tax treatment of certain payments made on termination of employment (in particular, payments in lieu of notice).

Read “Tax on Termination Payments: The New Law in Practice”