Through a long and not very relevant series of arguments, the Court of Appeal in De Souza – v – Vinci Construction (UK) Limited has just decided that in effect they are. This is not a surprising conclusion, since otherwise inflation would erode the value of such awards as either proper compensation for the employee … Continue Reading
So there it is – to no-one’s really very great surprise, the Government consultation document on the simplification of the tax and NI treatment of termination payments turns out not to be about simplification after all, but just a naked tax grab. This was reasonably apparent from the chronically ill-considered nature of the original consultation … Continue Reading
