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.
On 22 June 2020, President Trump issued a Proclamation suspending entry to the U.S. of foreign nationals in certain non-immigrant (temporary) visa classifications. The entry ban took effect on 24 June 2020 at 12:01 a.m. Eastern Daylight Time. WHO IS IMPACTED BY THE BAN? Individuals in the following visa categories who were outside of the U.S. on…Read More