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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 /The tax element in damages / E4.834A Tax and calculation of unfair dismissal compensation

E4.834A Tax and calculation of unfair dismissal compensation

Personal and employment tax

As noted in E4.823 above, a compensatory award pursuant to ERA 1996, s 112(4) following a finding of unfair dismissal where re-engagement or reinstatement is not ordered, is taxable under ITEPA 2003, s 401. The current maximum compensatory award is £83,682 (from 6 April 2018). The Employment Appeal Tribunal considered how tax should be taken into account

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C1.106 Allowable capital losses

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

I9.325 Foreign pensions free from IHT

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'