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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8 Payments and benefits on termination of employment /Components of the termination package / E4.822A Termination of employment—liquidated damages

E4.822A Termination of employment—liquidated damages

Personal and employment tax

Where a contract of employment provides for a payment of liquidated damages on the termination of employment in breach, ie for the payment of a specified sum

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I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE