SCA Packaging Ltd v HMRC - tax on PILONs - Special Commissioners of Income Tax Decisions 23.5.06

Whether tax is payable under the normal charging provisions on Pay in Lieu of Notice depends on whether the payment is "from" the employee's employment? This depends in turn on whether the payment was made pursuant to a contractual obligation of the employer which formed part of the terms of the employee's contract of employment. This case examines different circumstances in which different conclusions can be arrived at.

The full content of this page is available to subscribers only. Please purchase a subscription if you feel this content will be of use to you.

Login or subscribe (includes subscription information) to access the full content of this page.