Contractual payments must be made subject to usual deductions for tax and national insurance. Whereas a genuine ex-gratia payments are not made for work that has been undertaken or for a provision of services or under a contract of employment and are essentially compensation for loss of employment or a “gift” by the employer. Consequently they can be paid free of tax up to £30,000 pursuant to section 403 of the Income Tax (Earnings and Pensions) Act 2003.
1 January 2021 will see the introduction of the UK’s new post-Brexit immigration regime. The changes represent the most significant reform of the UK’s legal architecture for immigration and border control for a generation. We are presenting two webinars in September with the aim of gaining a greater understanding of the legal, compliance and procedural…Read More