E4.816B Termination payments—timing
In principle it is preferable for agreements to make payments falling within ITEPA 2003, s 401(1)(a) to be entered into at or after the time of termination, bearing in mind that s 401 refers to payments and benefits received 'in consideration or in consequence of, or otherwise in connection with…the termination of a person's employment'. However, it would often be very disruptive to an employer's business, and in addition cause great uncertainty to a departing employee,
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