Payments in lieu of notice (PILONS)
Agreements
Commentary –
Tax Reporter ¶423-200
HMRC Guidance –
EIM12979
Case Law –
Redundant Employee v McNally (HMIT)
Breach of contract
Commentary –
Tax Reporter ¶423-050
HMRC Guidance –
EIM13922
Customary payments
Commentary –
Tax Reporter ¶423-100
HMRC Guidance –
EIM12977
Earnings
Commentary –
Tax Reporter ¶412-150
;
Tax Reporter ¶423-000
Case Law –
Porter v. R & C Commrs
Generally
Legislation/Regulatory –
IRInt. 241
HMRC Guidance –
EIM00760
Case Law –
(1) CORBETT v. DUFF (H.M. INSPECTOR OF TAXES) (2) DALE v. DUFF (H.M. INSPECTOR OF TAXES) (3) FEEBERY v. ABBOTT (H.M. INSPECTOR OF TAXES)
;
(1) HENRY (H.M. INSPECTOR OF TAXES) v. ARTHUR FOSTER. (2) HENRY (H.M. INSPECTOR OF TAXES) v. JOSEPH FOSTER. (3) HUNTER (H.M. INSPECTOR OF TAXES) v. DEWHURST.
;
Brander & Ors v. R & C Commrs
;
Clayton v. Lavender (H.M. Inspector of Taxes)
;
DU CROS v. RYALL (H.M. INSPECTOR OF TAXES)
;
DUFF (H.M. INSPECTOR OF TAXES) v. BARLOW
;
Halewood International Ltd v. R & C Commrs
;
Henley v. Murray (H.M. Inspector of Taxes)
;
Hochstrasser (H.M. Inspector of Taxes) v. Mayes Jennings v. Kinder (H.M. Inspector of Taxes)
;
Laidler v. Perry (H.M. Inspector of Taxes) Morgan v. Perry (H.M. Inspector of Taxes)
;
Mimtec Ltd v IR Commrs
;
Resolute Management Services Ltd v. R & C Commrs
;
SCA Packaging Ltd v Revenue and Customs Commissioners. [2007] BTC 308
;
SCA Packaging Ltd v. R & C Commrs
;
SCA Packaging Ltd v. R & C Commrs (2006) Sp C 541
Implied contracts
Commentary –
Tax Reporter ¶423-100
HMRC Guidance –
EIM12977
Importance of factual information
Commentary –
Tax Reporter ¶423-125
Case Law –
Brander & Ors v. R & C Commrs
Reserved rights
Commentary –
Tax Reporter ¶423-150
HMRC Guidance –
EIM13924
Wording employment contracts
Commentary –
Tax Reporter ¶423-250
Working tax credit
Legislation/Regulatory –
SI 2002/2005 reg. 7C
